Nodirbek Bonurovich Nurullayev

The Impact of OECD Amount B on Transfer Pricing Compliance in Developing Economies: Cross-Country Evidence and Implications for Uzbekistan

The OECD's Pillar One Amount B (February 2024) introduces a Simplified and Streamlined Approach (SSA) to pricing baseline marketing and distribution activities, targeting low-capacity developing jurisdictions. This paper examines Amount B's impact through a cross-country analysis...