{"title":"最大限度地扩大经合组织第一支柱 B 对发展中国家的支持","authors":"S. Kale, M. Shi","doi":"10.59403/3z4z8t7","DOIUrl":null,"url":null,"abstract":"This article commences by outlining the challenges faced by developing countries in the transfer pricing of marketing and distribution activities by reflecting on relevant case law. It then evaluates the concerns associated with the existing design of Amount B and proposes solutions to maximize the Amount B for developing countries.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 48","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Maximizing Amount B of the OECD’s Pillar One for Developing Countries\",\"authors\":\"S. Kale, M. Shi\",\"doi\":\"10.59403/3z4z8t7\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article commences by outlining the challenges faced by developing countries in the transfer pricing of marketing and distribution activities by reflecting on relevant case law. It then evaluates the concerns associated with the existing design of Amount B and proposes solutions to maximize the Amount B for developing countries.\",\"PeriodicalId\":516699,\"journal\":{\"name\":\"Bulletin for International Taxation\",\"volume\":\" 48\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/3z4z8t7\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/3z4z8t7","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本文首先通过对相关判例法的反思，概述了发展中国家在营销和分销活动转让定价方面面临的挑战。然后，文章评估了与现行 B 额设计相关的问题，并提出了为发展中国家最大限度地提高 B 额的解决方案。
Maximizing Amount B of the OECD’s Pillar One for Developing Countries
This article commences by outlining the challenges faced by developing countries in the transfer pricing of marketing and distribution activities by reflecting on relevant case law. It then evaluates the concerns associated with the existing design of Amount B and proposes solutions to maximize the Amount B for developing countries.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
