I have a different approach than the previous posters....
We tried the PB/cookies/2 person thing for quite a while. Johann would let us trim his nails, but whoever was handing out the treats would get snapped (accidently got hand, trying to chomp the treat) and it became a 3 ring circus in our living room to trim his nails.
So....one day I had enough. His leash got put on. I put a few cookies in my pocket (hidden). The first times, I would grab his foot gently and wait for him to relax and stand still. Once he did, released the foot and gave him a cookie. Then I progressed to taking his foot and putting the nail cutter around his nail, but not cutting. If he stood still....release and cookie. If he didn't stand still....I would kneel on his leash and hold his foot so he couldn't get away. Once he was still- then release and cookie. Once he is good with this- then cut 1 nail and immediately let go of the foot (before he can pull away) and give him lots of love. Be done for the day. Keep practicing, should only take a few days to figure out "standing still means I get cookies/love". Then start doing 2 nails, give him a big break (play, cookies, cuddle) and do a few more nails. Continue until you can do an entire foot with a reward only after that foot.
I feel like there are basic standards of behavior. Having your nails trimmed needs to be a non-event for my dog....it happens too often to need 2 people and a jar of PB.

He'll now stand peacefully and let me trim all 4 feet (cookie after each foot) in about 2 minutes. If he starts to act up, a "Knock it off!" gets him to remember his manners.
It does take time to teach them to behave (took us a week to go from WWE worthy wrestling to a obedient boy who stands still), but I've found it more effective than bribery and/or distraction for long term use. Plus, it makes it safer for vets/groomers/etc that may handle their feet or trim nails.
Good luck with your boy.