The Resource An analysis of the OECD's discussion draft on profit splits

An analysis of the OECD's discussion draft on profit splits

Label
An analysis of the OECD's discussion draft on profit splits
Title
An analysis of the OECD's discussion draft on profit splits
Creator
Subject
Language
eng
Summary
This article examines the OECDs base erosion and profit shifting (BEPS) discussion draft on use of the profit split method in transfer pricing, and analyses what they view as its primary weaknesses. It contends the discussion draft implies that a profit split could be applied when it may not be the most appropriate method, or based on subjective judgments regarding entities' relative contributions to returns on cross-border transactions
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 25 (2017), no. 19 ; 7 p
http://library.link/vocab/creatorName
  • Christman, K.P. (Jr.)
  • Mukherjee, R
Geographic coverage
  • International
  • OECD
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • profit split method
  • transfer pricing
  • cross-border transaction
Label
An analysis of the OECD's discussion draft on profit splits
Instantiates
Publication
Label
An analysis of the OECD's discussion draft on profit splits
Publication

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