CIOT ADIT International tax & transfer pricing courses - Pillar 1: Amount B - The rules

In today's video we look at the rules and conditions for low risk routine distributors to use the amount B safe harbour. The guidance, which will become part of the Annexes to chapter IV of the OECD Transfer Pricing Guidelines were published in February 2024. Want to learn more about International corporate income tax or Transfer pricing? See https://youtu.be/NGwbqoRYUys and our courses at https://bettertax.info. For more detail on our international tax course see https://youtu.be/oEOAqFylidA, for transfer pricing see https://youtu.be/VoDyH8LME1c OECD Guidance https://www.oecd.org/tax/beps/pillar-one-amount-b.htm