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Latest Tax Journals

Mortar in the Cracks: New Amount B Guidance

Recent guidance from the OECD/G20 Inclusive Framework fills gaps in the Amount B architecture and provides valuable insight into which jurisdictions may implement Amount B, say KPMG practitioners.

Schumer Says Bipartisan House Tax Bill Is Not Dead

Senate Majority Leader Chuck Schumer says that a $78 billion bipartisan tax bill is “not dead” and that he and Senate Finance Committee Chairman Ron Wyden are working to move the deal through the Senate.

Amount B: (Not So) Simplified and Streamlined Approach

Despite the OECD’s unveiling of the simplified and streamlined approach aiming to simplify the application of the arm’s length principle for routine distribution activities, the approach has stirred debate over its practicality and efficacy, suggesting that this ‘simplification’ may not have been achieved, says Abhishek Padwalkar of WU Transfer Pricing Center.


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