OECD Releases New Tools for ‘Amount B’ Transfer Pricing Method

The OECD launched new tools and frequently asked questions for the simplified transfer pricing method known as Amount B, as countries around the world ponder whether the new method is a good fit for them.

Tuesday’s release debuted an automated tool that computes the Amount B return for companies subject to it, while requiring only minimal data inputs, and issued new FAQs, including nine questions and answers developed in response to technical questions from stakeholders.

These “aim to ensure a consistent application of the Amount B simplified and streamlined approach,” according to the OECD.

• Amount B, part of an OECD-led ...