Pillar One: Amount B
The implementation of Amount B became a reality based on the Final Report released by the Organisation for Economic Cooperation and Development (OECD) on February 19, 2024. The report provides guidelines intended to simplify and streamline the application of the arm's length principle with regard to baseline marketing and distribution activities.
Current developments
What does insurance premium tax (IPT) entail? We would be pleased to provide you with an overview of several current issues, including interesting developments with regard to legislation and case law. We would also be happy to discuss other developments circulating in the market.