Amount B / SSA Refresher

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Uncontrolled Opinions

Silvana and Mikhail

14 episodes

5 days ago

All things transfer pricing. Uncontrolled Opinions is an open-ended exploration of all things transfer pricing. Silvana and Mikhail, share their views and insights from a practical transfer pricing economists lens.

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Amount B / SSA Refresher

Uncontrolled Opinions

38 minutes

7 months ago

Amount B / SSA Refresher

In this episode, we refresh on Amount B / Simplified and Streamline Approach (SSA). We cover what has happened since February 2024.

For a deeper dive, explore the resources below, including guidance, fact sheets, tools, and the full OECD report on Amount B:

OECD Pillar One – Amount B
OECD Consolidated Report on Amount B
US Adoption of Amount B (Notice 2025-04)
US Executive Order on “Global Tax Deal”
US Senate confirmation hearings for treasury secretary transcript