Webinar recording: Scope of Pillar One’s ‘Amount A’, role of ‘Amount B’ for marketing and distribution activities

This webinar, recorded on Tuesday 17 November, was the second instalment in KPMG’s series examining the OECD’s blueprints for the taxation of multinational enterprises.

KPMG presenters looked at the attributes that could bring a multinational business within the scope of Amount A – the type of business activity, the extent of foreign revenues and the level of profitability.The webinar also examined how the proposed “Amount B”, or standardised remuneration of baseline marketing and distribution activities, will affect the tax obligations and compliance of multinational groups in practice.The webinar presentation slides can be found here.The webinar series con...

Sign in below or register now to read the full article

Authors: Grant Wardell-Johnson, Brahma Sharma

Published Date: 19 November 2020