000			01654nab a2200217 c 4500
999			_c150113 _d150113
003			ES-MaIEF
005			20241217175515.0
007			ta
008			241213s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
245	1	0	_aDon't ‘B’ left Behind _bhow companies need to prepare for amount B _c by Kartikeya Singh... [et al.]
260			_c2024
520			_aKartikeya Singh is a principal, Anthony Tufo is a senior associate, Shubhana Sattar is a senior manager, and Marco Fiaccadori is a principal in the transfer pricing practice of PricewaterhouseCoopers’ Washington National Tax Services. The authors thank Lili Kazemi for her contributions to this article and Pat Brown for his review and comments. In this article, the authors explain the OECD inclusive framework’s amount B and the large effect it is likely to have on transfer pricing. They analyze the ways in which multinational enterprises can prepare for the various iterations that could arise as jurisdictions choose how to react to amount B. The views expressed herein are solely those of the authors and do not necessarily reflect those of PwC. All errors and views are those of the authors and should not be ascribed to PwC or any other person.
650		4	_971246 _aAMOUNT B (PRIMER PILAR, OCDE)
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
700			_aSingh, Kartikeya _968041
773	0		_9172593 _oOP 138-Bis/2024/116/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 3, October 21 2024, p. 357-369
942			_cART