TEI Comments on OECD Pillar One Amount B Consultation

On January 25, 2023, TEI submitted comments to the Organisation for Economic Co-operation and Development ("OECD") regarding the OECD's public consultation on the design elements of Pillar One, Amount B. TEI's comments included the need to broaden the scope of Amount B to achieve its goal of transfer pricing simplification, ensure timely and binding dispute resolution procedures, and clarify the interaction between Amount B and the marketing and distribution safe harbor of Amount A. TEI's comments were prepared under the aegis of its EMEA Direct Tax Committee. Benjamin R. Shreck, TEI Tax Counsel, assisted in the preparation of the Institute's comments.

Read the comments here.