{"type":"rich","version":"1.0","provider_name":"Transistor","provider_url":"https://transistor.fm","author_name":"Uncontrolled Opinions","title":"The Evolution and Impact of Amount B","html":"<iframe width=\"100%\" height=\"180\" frameborder=\"no\" scrolling=\"no\" seamless src=\"https://share.transistor.fm/e/c7c5a970\"></iframe>","width":"100%","height":180,"duration":2000,"description":"In this Podcast, Silvana and Mikhail discuss the developments surrounding OECD Amount B guidance as it stands in March 2024.  We explore the scope and criteria of Amount B, emphasizing its focus on tangible goods and excluding digital goods and services. We review the three-step pricing matrix and the industry groupings within the draft. We review the current articulation of the “risk adjustments” proposed in the Amount B paper and discuss its merits.\n\n00:00 Initial Reactions to the Latest Amount B Draft\n02:59 The Promise of Simplified Guidance and Its Limitations\n03:39 Tracing the Origins: BEPS, Digitalization, and Tax Challenges\n10:23 Diving into the Details: Scoping Criteria and Practical Implications\n18:15 Analyzing the Pricing Matrix and Industry Groupings\n21:52 Addressing Qualifying Jurisdictions and Risk Adjustments\n30:03 Concluding Thoughts on Streamlining Transfer Pricing Processes","thumbnail_url":"https://img.transistorcdn.com/oogPJOJuFoxQZgS7xqTI1nZs4-cuTTCfj9Qu1yLfPHY/rs:fill:0:0:1/w:400/h:400/q:60/mb:500000/aHR0cHM6Ly9pbWct/dXBsb2FkLXByb2R1/Y3Rpb24udHJhbnNp/c3Rvci5mbS85Mzg5/YzY4YmI5ZjBiOGVl/YmNmZGUxMjAzMTk1/ZjM4Yi5wbmc.webp","thumbnail_width":300,"thumbnail_height":300}