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OECD: Request for Inputs: Pilar one - Amount B
OECD: Request for Inputs: Pilar one - Amount B

December 12, 2022

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As you may be aware, the OECD has released a public consultation document on Pillar One – Amount B.

As per the OECD, Amount B needs to simplify and streamline the pricing of in-country baseline marketing and distribution activities, while ensuring output is consistent with the arm’s length principle for all in-scope transactions. This consultation document outlines the main design elements of Amount B, i.e. the scope, the pricing methodology and the current status of discussions concerning an appropriate implementation framework and seeks inputs from stakeholders on some specific questions.

In this regard, we request you to provide your inputs on the attached consultation document. As the last date for submitting comments to OECD is January 25, 2023, we would request you to send us your feedback by January 17, 2023 to tejasvi@nasscom.in.


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public-consultation-document-pillar-one-amount-b-2022.pdf

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