
Pillar One and Transfer Pricing Implications
April 17, 2025 11:00 am (EST)The digital economy has brought significant shifts and challenges to the international tax landscape. Pillar One, aims to allocate new taxing rights on non-routine income (Amount A) to market jurisdictions, even in the absence of phisical presence. It also seeks to establish a fixed amount of routine income linked to marketing activities (Amount B). In this session, we will be discussing OECD’s Pillar One approach and its implications for Multinational Enterprises.