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Home > Our Thinking > Events > The OECD’s “Amount B” and IRS Notice 2025-04: Will Treasury’s Proposed Regulations Solve as Many “Problems” As They May Create?
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The OECD’s “Amount B” and IRS Notice 2025-04: Will Treasury’s Proposed Regulations Solve as Many “Problems” As They May Create?

mardi 04 février 2025
12:00 - 01:00 Eastern Standard Time
11:00 - 12:00 Central Standard Time
09:00 - 10:00 Pacific Standard Time
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This webinar will delve into the recent IRS Notice 2025-04 and US Department of the Treasury’s intention to issue proposed regulations ostensibly implementing “Amount B” under the OECD’s Pillar One approach to marketing and distribution. During this session, our cross-disciplinary tax team will analyze the new notice and discuss its potential effect on multinational tax planning as well as on current and future tax controversies – and how to prepare for each.

LAWFLASH
Key Considerations for the United States’ Notice Implementing OECD’s ‘Amount B’

The IRS has released Notice 2025-04 announcing the IRS and US Department of the Treasury’s intention to issue proposed regulations implementing “Amount B,” the OECD’s new method (also known as the simplified streamlined approach (SSA)) for pricing certain baseline intercompany marketing and distribution services.

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