Photo of James M. Maynor, Jr.

James M. Maynor, Jr. focuses his practice on the U.S. taxation of international transactions and investments. James advises public companies and privately held businesses on the tax consequences of mergers, acquisitions, restructurings, and divestitures, primarily in the cross-border context. He also provides tax advice in connection with business formations and joint ventures. James has been involved in planning a number of major reorganizations and spin-off transactions for multinational enterprises.

On Feb. 19, 2024, the Organization for Economic Cooperation and Development (OECD) amended its transfer pricing guidelines to include “Amount B,” a standardized approach to determine the arm’s length remuneration

Continue Reading OECD’s Amount B: Simplified Transfer Pricing for Routine Marketing and Distribution Activities