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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
View all episodes
By Silvana and Mikhail
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