A global conversation on the amount B discussion draft by Oliver Treidler
By: Treidler, Oliver
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Material type: 
ArticleSubject(s): PRIMER PILAR (OCDE) | AMOUNT B (PRIMER PILAR, OCDE) | PRECIOS DE TRANSFERENCIA | ECONOMÍA DIGITAL
In:
Tax Notes International v. 112, n. 5, October 30, 2023, p. 629-640Summary: This article elucidates the framework of OECD's amount B and examines the comments and suggestions provided by numerous industry participants in response to its discussion draft.
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| Artículos | IEF | IEF | OP 138-B/2023/112/5-1 (Browse shelf) | Available | OP 138-B/2023/112/5-1 |
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| OP 138-B/2023/112/4-1 An amount B for developing countries | OP 138-B/2023/112/4-2 Transfer pricing benchmark | OP 138-B/2023/112/4-3 Periodic adjustment of transfer prices of intangible properties | OP 138-B/2023/112/5-1 A global conversation on the amount B discussion draft | OP 138-B/2023/112/5-2 International taxation, the G-7, and India | OP 138-B/2023/112/5-3 All about employee stock option taxation in Singapore | OP 138-B/2023/112/6-1 Shapley value in dispute resolution |
This article elucidates the framework of OECD's amount B and examines the comments and suggestions provided by numerous industry participants in response to its discussion draft.
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