Amount B / SSA Refresher

In this episode, we refresh on Amount B / Simplified and Streamline Approach (SSA).  We cover what has happened since February 2024.

For a deeper dive, explore the resources below, including guidance, fact sheets, tools, and the full OECD report on Amount B:

• OECD Pillar One – Amount B
• OECD Consolidated Report on Amount B
• US Adoption of Amount B  (Notice 2025-04)
• US Executive Order on “Global Tax Deal”
• US Senate confirmation hearings for treasury secretary transcript
  
  

What is Uncontrolled Opinions?

All things transfer pricing. Uncontrolled Opinions is an open-ended exploration of all things transfer pricing. Silvana and Mikhail, share their views and insights from a practical transfer pricing economists lens.