Video: OECD's pillar one Amount B: Simplifying transfer pricing for global organisations

There have been several recent updates related to the OECD’s Simplified and Streamlined Approach (“SSA”) to distribution transactions under Pillar One, Amount B. The SSA was able to be applied by taxpayers from January 1, 2025 and was designed to provide some parameters to help companies easily price certain marketing and distribution transactions.

The recent updates in late 2024 include the OECD releasing a fact sheet and implementation tool, as well as countries such as the Netherlands, USA and Ireland enacting tax regulations formally adopting the SSA.  

In this session, we will explain the SSA of Amount B, highlighting the practical considerations for companies. We will also provide local country insights around adoption and the opportunities and risks for taxpayers.