The Resource 'Profits' in profit-split methods : hazardous crossovers on the way to global formulary apportionment

'Profits' in profit-split methods : hazardous crossovers on the way to global formulary apportionment

Label
'Profits' in profit-split methods : hazardous crossovers on the way to global formulary apportionment
Title
'Profits' in profit-split methods : hazardous crossovers on the way to global formulary apportionment
Creator
Subject
Language
eng
Summary
The author examines the OECD's guidance on the profit-split method from the introduction of the Transfer Pricing Guidelines in 1979 to today, emphasizing the consistency of the guidance on the determination of profits to split and pointing to a shift, one he sees as hazardous, in the guidance on the split of the profits
Citation source
In: Tax notes international. - Falls Church. - Vol. 88 (2017), no. 2 ; p. 167-173
http://library.link/vocab/creatorName
Robillard, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • profit split method
  • formulary apportionment
  • BEPS Project (OECD)
Label
'Profits' in profit-split methods : hazardous crossovers on the way to global formulary apportionment
Instantiates
Publication
Label
'Profits' in profit-split methods : hazardous crossovers on the way to global formulary apportionment
Publication

Library Locations

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