The Resource Examining the OECD discussion draft on profit splits under economic and arm's-length principles
Examining the OECD discussion draft on profit splits under economic and arm's-length principles
Resource Information
The item Examining the OECD discussion draft on profit splits under economic and arm's-length principles represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Examining the OECD discussion draft on profit splits under economic and arm's-length principles represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article examines the OECD's December 2014 draft on use of the profit split method in light of economic principles such as the role of investment on the allocation of profits and argues that an allocation of profit on value creation could produce unfair competitive advantages for related companies compared with unrelated companies
- Language
- eng
- Label
- Examining the OECD discussion draft on profit splits under economic and arm's-length principles
- Title
- Examining the OECD discussion draft on profit splits under economic and arm's-length principles
- Language
- eng
- Summary
- This article examines the OECD's December 2014 draft on use of the profit split method in light of economic principles such as the role of investment on the allocation of profits and argues that an allocation of profit on value creation could produce unfair competitive advantages for related companies compared with unrelated companies
- Citation source
- In: Tax management transfer pricing report. - Arlington. - Vol. 24 (2015),
- http://library.link/vocab/creatorName
- Morgan, R.W
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- profit split method
- arm's length principle
- profits
- investment
- Label
- Examining the OECD discussion draft on profit splits under economic and arm's-length principles
- Label
- Examining the OECD discussion draft on profit splits under economic and arm's-length principles
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Examining-the-OECD-discussion-draft-on-profit/ODqAXI6ahTk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Examining-the-OECD-discussion-draft-on-profit/ODqAXI6ahTk/">Examining the OECD discussion draft on profit splits under economic and arm's-length principles</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Examining-the-OECD-discussion-draft-on-profit/ODqAXI6ahTk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Examining-the-OECD-discussion-draft-on-profit/ODqAXI6ahTk/">Examining the OECD discussion draft on profit splits under economic and arm's-length principles</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
