Bloomberg Tax
Dec. 8, 2022, 3:11 PMUpdated: Dec. 8, 2022, 8:27 PM

OECD Issues Global Deal’s Draft Transfer Pricing Reform (2)

Isabel Gottlieb
Isabel Gottlieb

The OECD on Thursday released draft details on its plan to simplify some transfer pricing, as part of the global tax reform deal agreed upon by 137 countries last year.

The part of the global tax agreement known as Amount B aims to streamline some transfer pricing rules—which govern transactions between entities in the same multinational group—to help ease administration and avoid disputes for companies and tax authorities, particularly in developing countries. It would apply to baseline marketing and distribution activities, seeking to eliminate disputes about those relatively less contentious scenarios.

The plan is “a simplified solution to price in-country ...

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