U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework
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Don't ‘B’ Left Behind: How Companies Need to Prepare for Amount B
Kartikeya Singh, Anthony Tufo, Shubhana Sattar, and Marco Fiaccadori explain the OECD inclusive framework’s amount B and the large effect it is likely to have on transfer pricing. They analyze the ways in which multinational enterprises can prepare for the various iterations that could arise as jurisdictions choose how to react to amount B.
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