On December 28, 2022, under the auspices of CIAT and the Mexican Tax Administration Service (SAT), a meeting was held to share views on the document submitted for public consultation on the design and components of Pillar 1 Amount B, which aims to simplify and streamline the application of the arm’s length principle with respect to basic marketing and distribution activities, with special attention to the needs of developing countries.

This activity included an initial presentation by Mexican SAT officials to explain the main aspects inherent to Amount B and express their views on some of the issues under consultation, and then moved on to an open discussion session moderated by CIAT, with the active participation of representatives of universities, tax administrations, companies, associations, and tax advisors.

This activity was attended by more than 170 participants and among the main conclusions, beyond the technical points of view on the scope of the Amount B, pricing methodologies and aspects related to its implementation, it highlighted the need to create more spaces for regional discussion, the importance of involving the main stakeholders in these discussions and the importance of working on agreed definitions of international taxation terms.

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