OECD Seeks Input on Global Deal’s Transfer Pricing Rule Details (1)

OECD negotiators are looking for feedback on a plan to simplify some transfer pricing under part of its global tax deal known as Amount B.

The Organization for Economic Cooperation and Development released a consultation document Monday on Amount B, which covers baseline marketing and distribution activities. It aims to reduce the need for countries and companies to use their resources to resolve disputes over certain routine transactions.

Transfer pricing operations govern how companies value transactions between their related entities. Countries have been discussing Amount B’s framework design, particularly the scope and pricing methodology for transactions. The scope has been ...