MacClure, J. Harold
Eaton's distribution margin, the Berry ratio, and Pillar 1 Amount B / by J. Harold McClure
This article details the challenges inherent in the OECD's amount B pricing matrix and suggests that the OECD should discard it in favour of adopting the model the author puts forth.
PRIMER PILAR (OCDE)
AMOUNT B (PRIMER PILAR, OCDE)
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 112, n. 6, November 6, 2023, p. 791-797
Eaton's distribution margin, the Berry ratio, and Pillar 1 Amount B / by J. Harold McClure
This article details the challenges inherent in the OECD's amount B pricing matrix and suggests that the OECD should discard it in favour of adopting the model the author puts forth.
PRIMER PILAR (OCDE)
AMOUNT B (PRIMER PILAR, OCDE)
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 112, n. 6, November 6, 2023, p. 791-797