21 February 2024

Amount Bの報告書

柱1の利益Bに関する報告書が出た。本体がこれで、リーダーズガイドがこれ

本体のExecutive Summaryを、以下にコピペしておこう。

In October 2021, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) agreed to simplify and streamline the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity jurisdictions. Following that mandate, this report contains the guidance on “Special considerations for baseline distribution activities” which is incorporated into the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 as an Annex to Chapter IV. The simplified and streamlined approach set out in that guidance is expected to enhance tax certainty and to relieve compliance burdens for taxpayers and tax administrations alike, particularly those in low-capacity jurisdictions facing limited resources. 
Jurisdictions can choose to apply the simplified and streamlined approach to qualifying transactions of eligible baseline distributors. The guidance in this report sets out the characteristics of in-scope distributors, which cannot, for example, assume certain economically significant risks or own unique and value intangibles. Moreover, certain activities may exclude a distributor from the scope, such as the distribution of commodities or digital goods. The simplified and streamlined approach provides a pricing framework whereby a 3-step process determines a return on sales for in-scope distributors. Finally, the report also provides guidance on documentation, transitional issues, and tax certainty considerations.

なお、Amount Bの重要性については、この文書が簡単に解説している。

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