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.
Global Family Business Report 2024
Finding ways for tradition and innovation to co-exist is one of the most common challenges in building a lasting legacy in family businesses. By exploring the essence of legacy and its impact on business performance, the detailed data analysis, academic insights and the firsthand experiences of family business CEOs in this report contribute to a deeper understanding of the importance of balancing tradition and innovation for long-term success in family businesses.