Pillar One, Amount B: Main Transfer Pricing Challenges for Taxpayers
November 21, 2024
The report on Amount B of Pillar One, which provides for a simplified and streamlined approach to marketing and distribution activities, was approved and published by the Inclusive Framework on February 19, 2024, and its contents have been incorporated into the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines.
This simplified and streamlined approach is intended to increase tax certainty and reduce the compliance burden for both taxpayers and tax administrations, particularly those in low-capacity jurisdictions with limited resources. However, uncertainties exist regarding what jurisdictions would respect and/or adopt Amount B of Pillar One.
Join us for an informative webinar as we delve into the potential transfer pricing challenges and strategies to consider to help address these issues.
Learning Objectives
Upon completion of this program, participants will be able to:
- Recognize what Pillar One, Amount B is, and what taxpayers are impacted.
- Identify what developments already happened in Pillar One, Amount B.
- Discuss what Pillar One, Amount B means to relevant taxpayers, and what taxpayers should do at the current stage.
CPE Information
1.00 CPE Credit (pending approval)
Up to one CPE credit (pending approval) in the Taxes field of study may be awarded upon verification of participant attendance, during live broadcast.
Fields of StudyWho's This For
Finance, tax, and management personnel with taxpayers that belong to a group with distribution/agent/commissionaire activities in certain jurisdictions.
Prerequisites
Basic transfer pricing knowledge.
Delivery Method
Group internet-based. Each attendee must be logged in and answer polling questions to earn CPE.
Refund Policy
There is no fee associated with this event.
Program Level
Intermediate
Advanced Preparation
None
If you have concerns or would like information regarding program cancellation policies or CPE credit, contact us at cpecompliance@us.forvismazars.com.
Forvis Mazars, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Presenters
Lola Lu, Brendan Williamson, Gökçe Gücüyener