OECD Helping Countries Adopt ‘Amount B’ Transfer Pricing Method

The OECD is working with a number of countries to implement a simplified transfer pricing method broadly agreed to in 2021—even as questions continue to swirl about which, if any, countries beyond the US and Singapore will actually adopt it.

The organization has been helping developing nations, in particular, assess the impact that adopting the method, known as Amount B, would have on their tax bases, and is working with countries that have decided to implement it, OECD senior transfer pricing adviser Mayra Lucas said Tuesday.

“We’re helping them with drafting the legislation and making sure that, you know, ...