Thoughts on the Amount B Framework: Considerations for Contributions within and beyond the Baseline Scope
In this article, the authors discuss implications and potential adjustments for the Amount B framework under consideration of various aspects in cases in which the baseline scope as defined by the OECD is either met or exceeded, i.e. when DEMPE activities, intangibles and/or synergies provide additional value contributions beyond the defined baseline scope.
Authors
- Robert Bernstein (ORCID: https://orcid.org/0000-0002-7610-950X)
- Y. Hervé
Publication Details
- Journal
- International Transfer Pricing Journal
- Published
- 2024-11-19
- DOI
- https://doi.org/10.59403/1a8mxr2
- Primary Topic
- International Development and Aid
- Type
- article
- Field-Weighted Citation Impact
- 0.00