This article examines whether the definition of “limited risk distributor” provided in the context of OECD’s Pillar One Amount B may be considered exhaustive, given the complexity of the specific circumstances in which a distributor may operate.
This article examines whether the definition of “limited risk distributor” provided in the context of OECD’s Pillar One Amount B may be considered exhaustive, given the complexity of the specific circumstances in which a distributor may operate.