Latest updates:

19 February 2024

On 19 February 2024, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (the “Inclusive Framework”) released a report on Amount B – an optional simplified and streamlined approach to apply the arm’s length principle (“ALP”) to baseline marketing and distribution activities.

  

A global view on tax policy


With tax policy developments around the world quickly evolving, multinational organizations need to take a global view of the implications for their businesses, while also keeping an eye on specific jurisdictional considerations that may have an impact.

KPMG’s Tax Policy Leadership Group includes leading thinkers from around the world who convene weekly to discuss the latest issues in tax policy. The group engages with countries and jurisdictions across the organization and in the external market, and regularly publishes perspectives on new developments and the potential impacts and key considerations for multinational organizations.

Explore this page to view KPMG professionals’ responses to the latest OECD developments, as well as insights into the latest tax policy developments taking place around the world.

View KPMG professionals’ responses to the latest tax policy developments



  

  

  

  

    1Source: https://www.oecd.org/tax/beps/outcome-statement-on-the-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2023.pdf (PDF 166 KB)

  

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