Eaton's distribution margin, the Berry ratio, and Pillar 1 Amount B by J. Harold McClure
By: MacClure, J. Harold
.
Material type: 
ArticleSubject(s): PRIMER PILAR (OCDE) | AMOUNT B (PRIMER PILAR, OCDE) | ESTADOS UNIDOS
In:
Tax Notes International v. 112, n. 6, November 6, 2023, p. 791-797Summary: 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.
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| Artículos | IEF | IEF | OP 138-B/2023/112/6-3 (Browse shelf) | Available | OP 138-B/2023/112/6-3 |
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| 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 | OP 138-B/2023/112/6-2 European asset managers too hastily dismissed under active trade or business tests | OP 138-B/2023/112/6-3 Eaton's distribution margin, the Berry ratio, and Pillar 1 Amount B | OP 138-B/2023/112/7-1 Transfer pricing of financial transactions | OP 138-B/2023/112/7-2 Much ado | OP 138-B/2023/112/7-3 Let's make a deal |
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.
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