Navigating the Simplified Path: An In-depth Look at Amount B and the Future of Taxation in the Digital Economy
February 22, 2024by Dr Dawkins Brown
The digital economy’s expansion has necessitated a global response to emerging tax challenges, leading to the OECD/G20 Inclusive Framework on BEPS’s Two-Pillar Solution. Central to this effort, Amount B of Pillar One heralds a streamlined approach to applying the arm’s length principle for baseline marketing and distribution activities, aiming to simplify compliance and ensure fair...
