Amount B the forgotten piece of the Pillar 1 jigsaw by Alistair Pepper, Thomas D. Bettge, and Jessie Coleman
By: Pepper, Alistair
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Contributor(s): Bettge, Thomas | Coleman, Jessie.
Material type: 
ArticleSubject(s): PRIMER PILAR (OCDE) | AMOUNT B (PRIMER PILAR, OCDE) | EMPRESAS MULTINACIONALES | PRECIOS DE TRANSFERENCIA | PRINCIPIO DE PLENA COMPETENCIA
In:
Tax Notes International v. 107, n. 2, July 11, 2022, p. 143-147Summary: In this article, the authors examine the OECD’s pillar 1 amount B proposal, explaining its possible effects and implementation challenges and how businesses should be preparing.
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| Artículos | IEF | IEF | OP 138-Bis/2022/107/2-1 (Browse shelf) | Available | OP 138-Bis/2022/107/2-1 |
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| OP 138-Bis/2022/107/1-4 The unfab five of TCJA financing | OP 138-Bis/2022/107/1-5 Transfer pricing benchmark | OP 138-Bis/2022/107/2 Tax Notes International | OP 138-Bis/2022/107/2-1 Amount B | OP 138-Bis/2022/107/2-2 U.S. tax law and Sharia-compliant financing structures | OP 138-Bis/2022/107/2-3 Top trends in 2022 for transfer pricing benchmarking | OP 138-Bis/2022/107/2-4 Tax equity investment, energy, and low-income housing under pillar 2 |
Resumen.
Incluye referencias bibliográficas.
In this article, the authors examine the OECD’s pillar 1 amount B proposal, explaining its possible effects and implementation challenges and how businesses should be preparing.
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