{"id":1167,"date":"2025-01-27T20:36:05","date_gmt":"2025-01-27T20:36:05","guid":{"rendered":"https:\/\/qcgtransferpricing.com\/en\/?p=1167"},"modified":"2026-04-14T12:08:47","modified_gmt":"2026-04-14T18:08:47","slug":"the-irs-adopts-pillar-1-amount-b-key-considerations-for-marketing-and-distribution-transactions","status":"publish","type":"post","link":"https:\/\/qcgtransferpricing.com\/en\/blog\/the-irs-adopts-pillar-1-amount-b-key-considerations-for-marketing-and-distribution-transactions\/","title":{"rendered":"The IRS Adopts Pillar 1, Amount B: Key Considerations for Marketing and Distribution Transactions\u00a0"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">In December 2024, the Internal Revenue Service (IRS) announced that it will adopt the OECD\u2019s Simplified and Standardized Approach (SSA) as a transfer pricing method for routine distribution and marketing transactions. This development could reshape how companies handle tax compliance in these operations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the SSA?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The SSA, part of Pillar 1, Amount B, is essentially a safe harbor designed to simplify transfer pricing compliance for routine distribution and marketing transactions. Based on the Transactional Net Margin Method (TNMM), it utilizes an OECD tool to determine operating margins by industry and region.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">When does it take effect?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The SSA will be accepted as a valid method for fiscal years beginning on or after January 1, 2025, provided that taxpayers consistently comply with its guidelines. The IRS is accepting public comments until March 7, 2025, which could lead to changes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Eligibility Requirements<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It is limited to routine distribution and marketing activities.<\/li>\n\n\n\n<li>Operating expense ratios:\n<ul class=\"wp-block-list\">\n<li>Between 3% and 30% of net revenues for U.S. taxpayers.<\/li>\n\n\n\n<li>Upper limit of 30% for foreign-related parties.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Requires detailed financial information, including revenues, costs, expenses, and operating margins, among others.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Does the SSA eliminate the risk of adjustments or penalties?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Not entirely. While it simplifies compliance, the IRS may impose penalties or make adjustments if:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The SSA does not reflect the economic substance of the transaction.<\/li>\n\n\n\n<li>The eligibility criteria are not strictly met.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">It is important to note that not all jurisdictions will automatically accept the SSA, which could make its implementation irrelevant outside the U.S.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Implications for Your Business<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The SSA promises simplified and more efficient compliance in the U.S. but requires meticulous preparation to demonstrate eligibility and consistent application. Regardless of the SSA, maintaining robust transfer pricing documentation remains the best strategy to minimize risks across all jurisdictions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you need to assess the impact of these changes or any other on your global operations, our experts are here to assist you. Contact us and discover how to transform your transfer pricing strategy into a strategic advantage.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In December 2024, the Internal Revenue Service (IRS) announced that it will adopt the OECD\u2019s Simplified and Standardized Approach (SSA) as a transfer pricing method for routine distribution and marketing transactions. This development could reshape how companies handle tax compliance in these operations.<\/p>\n","protected":false},"author":4,"featured_media":6478,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[21,75,5,4],"class_list":["post-1167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-partes-relacionadas","tag-pilar-1","tag-precios-de-transferencia","tag-qcg-precios-de-transferencia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.8 (Yoast SEO v26.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The IRS Adopts Pillar 1, Amount B: Key Considerations for Marketing and Distribution Transactions\u00a0 - QCG Transfer Pricing<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/qcgtransferpricing.com\/en\/blog\/the-irs-adopts-pillar-1-amount-b-key-considerations-for-marketing-and-distribution-transactions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The IRS Adopts Pillar 1, Amount B: Key Considerations for Marketing and Distribution Transactions\u00a0\" \/>\n<meta property=\"og:description\" content=\"In December 2024, the Internal Revenue Service (IRS) announced that it will adopt the OECD\u2019s Simplified and Standardized Approach (SSA) as a transfer pricing method for routine distribution and marketing transactions. 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