Pillar One Amount B—Issues for Emerging and Developing Economies

Bert Steens; Sébastien Gonnet; Philippe Paumier; Andréa Massamba Leho

Pillar One Amount B—Issues for Emerging and Developing Economies

Bert Steens, Sébastien Gonnet, Philippe Paumier, Andréa Massamba Leho

Accounting

Research output: Web publication or Non-textual form › Web publication or Website › Professional

Abstract

The OECD published a public consultation under Pillar One on Dec. 8, 2022, setting out the main elements of Amount B and asking a number of questions of the public. The consultation ran until Jan. 25. Transfer Pricing Economists for Development submitted a memo to the Organization for Economic Cooperation and Development in response. In this article, the authors, all members of TPED, summarize their public comments, which are primarily directed towards emerging and developing countries.

Original language	English
Publisher	Bloomberg Tax
Publication status	Published - 2 Mar 2023

Keywords

BEPS
Pillar One
Amount B
Country Risk Adjustment
Transfer Pricing
OECD

VU Research Profile

Connected World
Governance for Society
Science for Sustainability

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

https://news.bloombergtax.com/daily-tax-report-international/pillar-one-amount-b-issues-for-emerging-and-developing-economies

Persistent URL (handle)

Persistent link

1 Article

Amount B and Solutions for Emerging Economies
Steens, B., Gonnet, S. & Massamba Leho, A., 6 May 2024, In: Tax Notes International. 114, 6, p. 915-917 3 p.
Research output: Contribution to Journal › Article › Professional

Cite this

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AU - Steens, Bert

AU - Gonnet, Sébastien

AU - Paumier, Philippe

AU - Massamba Leho, Andréa

PY - 2023/3/2

Y1 - 2023/3/2

N2 - The OECD published a public consultation under Pillar One on Dec. 8, 2022, setting out the main elements of Amount B and asking a number of questions of the public. The consultation ran until Jan. 25. Transfer Pricing Economists for Development submitted a memo to the Organization for Economic Cooperation and Development in response. In this article, the authors, all members of TPED, summarize their public comments, which are primarily directed towards emerging and developing countries.

AB - The OECD published a public consultation under Pillar One on Dec. 8, 2022, setting out the main elements of Amount B and asking a number of questions of the public. The consultation ran until Jan. 25. Transfer Pricing Economists for Development submitted a memo to the Organization for Economic Cooperation and Development in response. In this article, the authors, all members of TPED, summarize their public comments, which are primarily directed towards emerging and developing countries.

KW - BEPS

KW - Pillar One

KW - Amount B

KW - Country Risk Adjustment

KW - Transfer Pricing

KW - OECD

M3 - Web publication or Website

PB - Bloomberg Tax

ER -

Pillar One Amount B—Issues for Emerging and Developing Economies

Abstract

Keywords

VU Research Profile

UN SDGs

Access to Document

Persistent URL (handle)

Fingerprint

Research output

Amount B and Solutions for Emerging Economies

Cite this