Illustrations and critiques of Amount B and the new OECD excel tool by J. Harold McClure
By: McClure, J. Harold
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Material type: 
TextSubject(s): BENEFICIOS | AMOUNT B (PRIMER PILAR, OCDE) | PRIMER PILAR (OCDE) | PRECIOS DE TRANSFERENCIA
In:
Tax Notes International v. 117, n. 4, January 27 2025, p. 553-558Summary: In this article, McClure poses two illustrations of the appropriate profit margin for a distribution affiliate, contrasting the implications of amount B with a more straightforward economic model.
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| Artículos | IEF | IEF | OP 138-Bis/2025/117/4-1 (Browse shelf) | Available | OP 138-Bis/2025/117/4-1 |
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| OP 138-Bis/2025/117/3-3 TCJA | OP 138-Bis/2025/117/3-4 Is the United States giving state aid to Apple? | OP 138-Bis/2025/117/4 Tax Notes International | OP 138-Bis/2025/117/4-1 Illustrations and critiques of Amount B and the new OECD excel tool | OP 138-Bis/2025/117/4-2 Final section 367(d) regulations show no significant changes | OP 138-Bis/2025/117/4-3 The tax court swings back | OP 138-Bis/2025/117/5 Tax Notes International |
In this article, McClure poses two illustrations of the appropriate profit margin for a distribution affiliate, contrasting the implications of amount B with a more straightforward economic model.
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