Reservations of India Regarding the Application of the OECD Pillar One Amount B

This article delves into India’s position on Amount B of Pillar One, and discusses the critical concerns raised over its design, applicability, and alignment with the interests of developing countries.

Authors

Arun Kumar Gupta (ORCID: https://orcid.org/0000-0003-3595-3736)
Vrajesh Patel (ORCID: https://orcid.org/0000-0003-0781-5475)
R. Wadia

Publication Details

Journal: International Transfer Pricing Journal
Published: 2025-04-09
DOI: https://doi.org/10.59403/rb1e3b
Primary Topic: Global trade and economics
Type: article
Field-Weighted Citation Impact: 0.00

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article

Reservations of India Regarding the Application of the OECD Pillar One Amount B

Arun Kumar Gupta, Vrajesh Patel, R. Wadia

Apr 9, 2025

International Transfer Pricing Journal

Global trade and economics

article

Reservations of India Regarding the Application of the OECD Pillar One Amount B

Arun Kumar Gupta, Vrajesh Patel, R. Wadia

April 9, 2025article en

Abstract

International Transfer Pricing JournalVol. 32(3)

Openalex Percentile: Top 89%

Global trade and economics

DOI Source OpenAlex

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Reservations of India Regarding the Application of the OECD Pillar One Amount B — Arun Kumar Gupta, Vrajesh Patel, et al. · International Transfer Pricing Journal (2025) | TGRS Research Map | TGRS