BDO Transfer Pricing News covers current transfer pricing topics.
The latest publication focuses on the OECD's Amount B news. We report on related IRS guidance to make Amount B a separate transfer pricing method recognized by the IRS. The Dutch tax administration has stated that it accepts the application of Amount B to tax treaty countries, but not to activities that take place in the Netherlands. The Spanish tax administration has also expressed its formal support for the application of the rules.
See also the additional material on Amount B published by the OECD
The publication also includes a few topics from Australia and India.
EMEA
- Netherlands: Decree Issued in Amount B Implementation
- Spain: Implementation of Amount B in Spain: A Current Analysis