Record note
Amount B is designed to simplify transfer pricing for baseline marketing and distribution activities and is one of the important implementation tools of the Two-Pillar Solution, particularly for low-capacity jurisdictions.
International Organizations and Global Governance / Official English
OECD Pillar One – Amount B
Amount B is designed to simplify transfer pricing for baseline marketing and distribution activities and is one of the important implementation tools of the Two-Pillar Solution, particularly for low-capacity jurisdictions.
Related records
United Nations Treaty Collection and Treaty Status Database
The UN Treaty Collection provides status information, parties, declarations, reservations, and treaty texts for multilateral treaties deposited with the UN Secretary-General.
International Organizations and Global Governance International Organization Material Official English
UNCITRAL Regional Centre for Asia and the Pacific
UNCITRAL-RCAP supports commercial-law harmonization, dispute resolution, e-commerce, trade-law capacity building, and Asia-Pacific regional activities relevant to China and regional legal governance.
International Organizations and Global Governance International Organization Material Official English
UNCITRAL Working Group III on ISDS Reform
UNCITRAL Working Group III addresses investor-State dispute settlement reform, including investment mediation, appellate mechanisms, advisory centres, and procedural reforms.