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Swiss Consider Using OECD's Simplified Transfer Pricing Plan

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Swiss Consider Using OECD's Simplified Transfer Pricing Plan

  • By Caleb Harshberger

Switzerland is mulling OECD rules aimed at simplifying transfer pricing methods for certain transactions, also known as Amount B, under the global tax deal. Swiss Competent Authority member Ronny Rosenblatt said that Switzerland may use Amount B as a safe harbor and commit to accept it when dealing with covered countries that are using it.

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