UvA Tax LLM Webinar 3

While the rules for OECD’s Amount B are still under finalisation, they have become a focal point of discussion for both multinationals and tax administrations alike. Amount B is designed to streamline the application of the arm’s length principle, particularly concerning baseline distribution and marketing activities. Despite its noble approach, the existing framework is intricate and poses some challenges. This webinar will delve into the overarching framework of Amount B and shedding light on some of the challenges anticipated for its implementation.

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