Amount B / SSA Refresher

In this episode, we refresh on Amount B / Simplified and Streamline Approach (SSA). We cover what has happened since February 2024.
For a deeper dive, explore the resources below, including guidance, fact sheets, tools, and the full OECD report on Amount B:

• OECD Pillar One – Amount B
• OECD Consolidated Report on Amount B
• US Adoption of Amount B (Notice 2025-04)
• US Executive Order on “Global Tax Deal”
• US Senate confirmation hearings for treasury secretary transcript