- The OECD has released new tools, including a Pricing Automation Tool and fact sheets, to facilitate the implementation of Amount B, which simplifies transfer pricing rules for in-country marketing and distribution activities, especially benefiting low-capacity countries.
- Amount B provides a streamlined approach to the arm’s length principle and can be applied by jurisdictions for transactions starting from fiscal years commencing on or after January 1, 2025, with the option for countries to adopt it based on their domestic procedures.
- A technical webinar will be held on February 11, 2025, to discuss the latest developments related to Amount B and demonstrate the Pricing Automation Tool, with further updates and a list of adopting jurisdictions to be maintained on the OECD website.
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