Webinar | Amount B of Pillar 1: what are the main challenges for distribution / agent / commissionaire activities?
The report on Amount B of Pillar 1, which provides for a simplified and streamlined approach for marketing and distribution activities, was approved and published by the Inclusive Framework on 19 February 2024, and its contents have been incorporated into the OECD Transfer Pricing Guidelines. This simplified and streamlined approach is intended to increase tax certainty and reduce the compliance burden for both taxpayers and tax administrations, particularly those in low-capacity jurisdictions with limited resources.
A definition of a covered jurisdiction was published by the OECD on 17 June, including a number of African, Latin and South American countries. Unlike Amount A of Pillar 1 or Pillar 2, no turnover threshold is defined for its application and all multinational groups with a distribution activity are likely to be concerned.
This simplified approach requires immediate preparation, as it will come into force on 1 January 2025 for countries that have opted for this simplified approach. In this context, our transfer pricing experts invite you to analyse the various transfer pricing issues and how to deal with them during a webinar dedicated to the Amount B of Pillar 1.
Agenda
- Introduction
- Presentation of panellists
- Scope / TP method
- Determining the return on sale under Amount B including high-level examples (Pricing Matrix)
- Documentation
- Transitional issues
- Demo of the IT solution
- Conclusion
- Q&A
Date
10th September 2024, Tuesday
Time
5pm (AEST) / 3pm (UTC+8)
Language
English + Chinese simultaneous interpretation
Webinar Platform
ZOOM
Speaker
Coralie Crespin Paris
Nikko Fu Partner - Paris
Gökçe Gücüyener Transfer Pricing Services Partner - Istanbul
Jeanette Yvonne Hornschuh Berlin
Stephan Wolligandt Düsseldorf
Contact
Nikko Fu Partner - Paris
