An Update on Pillar 1 Amount B

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Tax Notes chief correspondent Stephanie Soong discusses the latest developments surrounding amount B under pillar 1 of the OECD’s two-pillar corporate tax reform plan. 

Listen to our last podcast on amount B: Pillar 1 Amount B: Disagreements and Divides

For additional coverage, read these articles in Tax Notes:

• Amount B Transfer Pricing Approach Doesn’t Deliver, BIAC Says
• Amount B Might Have a Phase 2, Bello Says
• Amount B Won’t Change Australia’s Inbound Distributor Approach
• New Zealand Won’t Adopt Amount B Transfer Pricing Framework
• OECD Sets Out Amount B Transfer Pricing Simplification Framework
• Amount B Tax Certainty Is a Red Line for U.S., Bello Says

Follow us on Twitter:

• Stephanie Soong: @StephanieSoong
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart