SwissHoldings comments on the updated consultation document on the Amount B Rules under Pillar One published by the OECD on 17 July 2023. This is part of the OECD digital taxation project and seeks to simplify the transfer pricing rules.
SwissHoldings fully supports the initiative and main objectives of the new Amount B rules to simplify and streamline the process for pricing so called “baseline marketing and distribution activities.
Read the full statement here.
