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Unpacking Pillar One’s Amount B

October 16, 2025 11:00am ET

It was supposed to simplify arm’s length pricing for marketing and distribution activities. So, how did Amount B get so complicated?  In this webinar, we’ll discuss Amount B’s intended benefits, the transfer pricing challenges in its application, and where it stands in terms of global adoption.

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Learning Objectives

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Speakers

Chris

Christiana Light

Transfer Pricing Manager

Christiana Light is an attorney barred in the state of Pennsylvania with 10 years of transfer pricing controversy, compliance, and planning experience. Light began her career at a leading pharmaceutical company, and before joining Exactera in 2023, she worked as a transfer pricing expert at two Big Four accounting firms. Light’s advisory experience includes supply-chain planning and IP migration. She was an integral team member who assisted a client in completing a Bilateral Advance Pricing Agreement (BAPA) in less than a year for a pharmaceutical company. Light has also defended tax positions before the IRS and prepared responses to IDRs for various foreign tax authorities.

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