The African Tax Administration Forum (ATAF) has issued a technical note providing an overview of the Amount B rule of Pillar 1 and its potential benefits to African countries. --- INTRODUCTION This Technical Note is the twelfth in the ATAF Technical Note series on the tax challenges arising from the digitalisation of the economy and has been designed to provide ATAF members with an overview of the Amount B rule of Pillar One which was agreed upon in February 2024. The Amount B rule was incorporated into the OECD Transfer Pricing Guidelines on 19th February 2024 and provides an optional...