Current developments on Pillar One

The OECD has published additional guidance on setting arm’s-length prices of marketing and distribution activities (Amount B) in low-capacity countries (jurisdictions with limited resources and data). The timing of the signing of the multilateral…

New OECD report on Pillar One – Amount B

The OECD’s Pillar I and Pillar II initiatives to reform international taxation aim to address tax challenges arising from the digitisation of the economy and ensure a fairer distribution of profits and taxing rights among countries in the globalised…