Pilari 1:n Amount B: Yksinkertaistuskeino vai uusi haaste siirtohinnoittelussa? – OECD:n ohjeistus jakelutoimintojen siirtohinnoitteluun

Transfer pricing regulations are in constant development and the existing transfer pricing rules have not been able to respond to the current needs of both taxpayers and tax authorities. The current transfer pricing process is challenging to execute, administratively burdensome and may lead to double taxation and transfer pricing disputes. The challenge is particularly evident in jurisdictions where there are limited resources for supervision related to transfer pricing and insufficient data available for the execution of pricing. This research analyses the effects of the OECD’s BEPS project Pillar 1 Amount B provision. The purpose of Amount B is to simplify the transfer pricing of distribution and marketing activities. The aim of the research is to determine in what ways the implementation of the provision will change the current interpretation of the arm’s length principle. In addition, an evaluation will be made of whether the provision achieves the objectives set for it and whether the introduction of the provi-sion may have an impact on the allocation of tax revenues. The task of the research is to examine how the provision differs from the current regulation. Based on this, the research considers what challenges the implementation of the provision may lead to. The research is conducted as legal dogmatic research, including a de lege ferenda analysis. Amount B is a significant reform in terms of the development of transfer pricing toward a standardized approach. The new approach simplifies pricing by removing the need for a comparability analysis. At the same time, it deviates significantly from the traditional arm’s length principle and may lead to pricing outcomes that are imprecise. The provision is an important part of the effort to simplify transfer pricing within its scope of application, but its voluntary implementation may create a risk of the formation of a dual system. This weakens the realization of the provision’s original objectives. In addition, Amount B will affect the allocation of tax revenues through a new interpretation of the arm’s length principle, even though the purpose of the provision is not actually the reallocation of tax revenues. The provision represents a practical solution that may lead to the emergence of new types of tensions. The research shows that the provision is a step toward a formula-based approach, but the legitimacy and functionality associated with the provision still require further development.