Part 1. OECD's Pillar 1 - Amount B - Objective, Structure

INTERNATIONAL TAX ACADEMY’S Discussion on OECD’s “Public Consultation Document Pillar 1 – Amount B (8 Dec 2022 -25 Jan 2023)”

This first video of the “Pillar 1 – Amount B” series explains the lesser-discussed component of Pillar 1 – Amount B. The document mentioned above forms the basis of this video. This video discusses the background – the previous work done by the OECD BEPS IF - of the release of this document, the underlying objectives behind the conceptualisation of Amount B, the Structure or the Design Element of Amount B, and the BEPS IF’s Concerns regarding Amount B.

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INTERNATIONAL TAX ACADEMY by Manoj Naudiyal

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