U.S. Aligns Transfer Pricing for Distributors with OECD Amount B
January 1, 2025

U.S. Aligns Transfer Pricing for Distributors with OECD Amount B
A policy shift brings U.S. transfer pricing rules for low-risk distributors and agents into harmony with the OECD's Amount B guidance. The new framework offers standardized operating margins, helping multinational taxpayers plan and report with greater certainty.