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US Treasury economist states US preference on transfer pricing rules

|Tax Alerts, Transfer Pricing, Transfer P ...|United States
United States

  • The US Treasury Department reiterated its preference for the adoption of “Alternative A” in the scoping rules for Amount B of Pillar One of the BEPS 2.0 project.
  • The United States opposes new concepts in Amount B, as it believes that the primary goal of simplification cannot be achieved by incorporating new complexities.

Bill Morgan, a financial economist at the US Treasury Department, told a panel at an International Fiscal Association’s international tax conference on September 12, 2023, that …

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