"Amount B: Facts and Circumstances Matter - Even for Routine Distributors" by Harlow Higinbotham, Niraja Srinivasan, Vladimir Starkov, Nihan Mert-Beydilli, and Lorraine Eden

Tax Management International Journal, 50.2 (Feb. 2021): 90-97. Reproduced with permission from Bloomberg Tax (Feb 5, 2021). Copyright 2021 The Bureau of National Affairs, Inc. (800-372-1033) http://www.bloombergindustry.com. Abstract: The Amount B proposal in the Pillar One Blueprint released by the OECD/Inclusive Framework (OECD/IF) on Oct. 14, 2020, is designed to standardize the return to certain baseline distribution and marketing activities that take place in a market jurisdiction. This article addresses the question: Do facts and circumstances matter for "baseline marketing and distribution activities"? We argue that facts and circumstances do matter, even when related-party distributors are performing routine activities. Our article provides a commentary on Amount B with questions and recommendations.