Pillar 1 Profit Formula Should Approximate Arm's-Length Standard

Tax AnalystsBy Ryan Finley

The formulas for calculating local distributors’ profit under pillar 1 of the OECD’s two-pillar project on taxing the digital economy should produce results that generally align with the arm's-length standard, according to business representatives and practitioners.

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By Ryan Finley, posted on Thursday November 28, 2019
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