Paul Sutton talks to Robin Hart – a Principal in Charles River Associates’ Transfer Pricing Practice, based in the San Francisco Bay Area – about the current status of Amount B. With an expected start date of 1 January 2025, and many important factors still unclear, it is a very significant challenge for many multinationals.

Paul and Robin’s discussion covers:

• A recap of what Amount B is intended to achieve, and progress so far
• A summary of the current situation
• What we know at this time, and some very significant questions that are still unanswered
• The incentives for some countries not to adopt Amount B, and some of the practical consequences that might result
• How multinationals should already be preparing
• Some of the challenges for multinationals in implementing Amount B
• Possible longer-term developments, including the Amount B approach being extended to other transaction types
• Key takeaways for MNEs who are affected by these issues.

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