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

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
Creator
Subject
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
Instantiates
Publication
Label
Examining the OECD discussion draft on profit splits under economic and arm's-length principles
Publication

Library Locations

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      52.37366609999999 4.9336932
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