• An Update on Pillar 1 Amount B

  • Mar 15 2024
  • Length: 15 mins
  • Podcast
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An Update on Pillar 1 Amount B

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  • Summary

  • Tax Notes chief correspondent Stephanie Soong discusses the latest developments surrounding amount B under pillar 1 of the OECD’s two-pillar corporate tax reform plan.

    Listen to our last podcast on amount B: Pillar 1 Amount B: Disagreements and Divides

    For additional coverage, read these articles in Tax Notes:

    • Amount B Transfer Pricing Approach Doesn’t Deliver, BIAC Says
    • Amount B Might Have a Phase 2, Bello Says
    • Amount B Won’t Change Australia’s Inbound Distributor Approach
    • New Zealand Won’t Adopt Amount B Transfer Pricing Framework
    • OECD Sets Out Amount B Transfer Pricing Simplification Framework
    • Amount B Tax Certainty Is a Red Line for U.S., Bello Says


    Follow us on Twitter:

    • Stephanie Soong: @StephanieSoong
    • David Stewart: @TaxStew
    • Tax Notes: @TaxNotes


    **
    This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

    ***
    Credits
    Host: David D. Stewart
    Executive Producers: Jasper B. Smith, Paige Jones
    Showrunner: Jordan Parrish
    Audio Engineers: Jordan Parrish, Peyton Rhodes
    Guest Relations: Alexis Hart
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