On-Demand Webinar:
Pillar One and Transfer Pricing Implications

Understanding Pillar One: What It Means for Multinational Enterprises

The growth of the digital economy has changed how and where value is created and taxed. Pillar One introduces a new approach to allocating taxing rights, with two main components. Amount A reallocates a portion of non-routine profits to market jurisdictions, even when a company lacks physical presence. Amount B provides a fixed return for baseline marketing and distribution activities.

Watch now to learn how the OECD’s Pillar One proposal could affect multinational enterprises under the evolving international tax framework.