Paul Sutton talks to Robin Hart – a Principal in Charles River Associates’ Transfer Pricing Practice, based in the San Francisco Bay Area – about the current status of Amount B. With an expected start date of 1 January 2025, and many important factors still unclear, it is a very significant challenge for many multinationals. Paul and Robin’s discussion covers: A recap of what Amount B is intended to achieve, and progress so farA summary of the current situationWhat we know at this time, and some very significant questions that are still unansweredThe incentives for some countries not to adopt Amount B, and some of the practical consequences that might resultHow multinationals should already be preparingSome of the challenges for multinationals in implementing Amount BPossible longer-term developments, including the Amount B approach being extended to other transaction typesKey takeaways for MNEs who are affected by these issues. Hosted on Acast. See acast.com/privacy for more information.

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