Pillar 1 Amount B: Disagreements and Divides

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Tax Notes contributing editor Ryan Finley provides an overview of amount B from pillar 1 of the OECD’s two-pillar corporate tax reform plan and discusses the fundamental dispute over it.
For additional coverage, read these articles in Tax Notes:

• Analysis: Scoping-Criteria Dispute Overshadows Amount B Progress
• Analysis: OECD Agreement on Amount B Tax Deal Remains Elusive

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• Ryan Finley: @ryanmfinley
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart