Newsalert | Tax 20/02/2025

On February 19, 2024, the OECD released its report on Amount B of Pillar One, introducing a simplified approach to determining the remuneration for certain marketing and distribution activities within multinational groups. This simplified approach has been incorporated into an annex of the OECD Transfer Pricing Guidelines and will be applicable starting in 2025. On February 24, 2025, the OECD will publish a consolidated report that will include all documents released throughout 2024.

Given the varying positions expressed by individual countries, #Chiomenti Professionals have analyzed the key aspects of Amount B, emphasizing the importance for multinational groups to conduct a preliminary review of their transfer pricing policies.