Divisions Persist Over Global Tax Deal’s Transfer Pricing Rules

Negotiators at the OECD are still working out differences on a part of the global tax deal aimed at simplifying rules governing related-party transactions.

The rules—known as Amount B under the global tax deal—are meant to simplify the way corporations value intercompany marketing and distribution transactions of tangible goods. The OECD released an updated report setting out optional rules in February, with the goal of releasing additional information for the use of the framework by March 31. However, countries that are part of the OECD negotiations missed the deadline.

Agreement on a few key issues under Amount B has been ...