The OECD released a Consolidated Report on Amount B on 24 February 2025, which compiles all relevant materials issued by the BEPS Inclusive Framework on Pillar 1 Amount B throughout 2024. Amount B provides for a simplified and streamlined approach to the application of the arm's length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. The consolidated report includes the original report on Amount B released on 19 February 2024, statements on the definitions of "qualifying jurisdiction" and "covered jurisdiction" published on 17 June 2024, and the Model Competent Authority...