Transfer pricing / Advanced
Consolidated Report on Amount B
Consolidated material on the simplified and streamlined approach to baseline marketing and distribution activities.
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The T&M reading note
Why it deserves your time
A focused companion to the broader transfer-pricing guidelines for readers researching distribution arrangements.
A suggested 15-minute first pass
Where to begin
- Start with scope and qualifying activities.
- Review the pricing approach and implementation material.
- Check the relevant jurisdiction’s adoption position.
Read this edition in context
Amount B is not a universal rule for every distributor; scope and implementation must be checked.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcewww.oecd.org Catalogue review: 2026-10-13