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

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
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article

Thoughts on the Amount B Framework: Considerations for Contributions within and beyond the Baseline Scope

Robert Bernstein, Y. Hervé
International Transfer Pricing Journal
International Development and Aid
article

Thoughts on the Amount B Framework: Considerations for Contributions within and beyond the Baseline Scope

Robert Bernstein, Y. Hervé
article en

Abstract

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.

International Transfer Pricing JournalVol. 32(1)
Partnerships for the goals
Openalex Percentile: Top 59%
International Development and Aid
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Thoughts on the Amount B Framework: Considerations for Contributions within and beyond the Baseline Scope — Robert Bernstein, Y. Hervé · International Transfer Pricing Journal (2024) | TGRS Research Map | TGRS