The Resource Profit splits post-BEPS : quantifying an MNE's intangibles

Profit splits post-BEPS : quantifying an MNE's intangibles

Label
Profit splits post-BEPS : quantifying an MNE's intangibles
Title
Profit splits post-BEPS : quantifying an MNE's intangibles
Creator
Subject
Language
eng
Summary
This article presents a novel approach based on the theory of the firm from economic literature to quantify the split of profits to be allocated to the inputs of production in a transfer pricing context. It documents the increasingly important role of intangibles in explaining company value and profitability. It also highlights the practical difficulties that arise in the broad implementation of such an econometric approach and compare and contrast it with established profit-split methods, as well as the traditional three-factor formulary apportionment method
Citation source
In: Tax notes international. - Falls Church. - Vol. 80 (2015),
http://library.link/vocab/creatorName
Lostumbo, N.
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • profit split method
  • BEPS
  • MNE
  • intangibles
  • transfer pricing
  • formulary apportionment
Label
Profit splits post-BEPS : quantifying an MNE's intangibles
Instantiates
Publication
Label
Profit splits post-BEPS : quantifying an MNE's intangibles
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...