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The Resource The future of the profit split method

The future of the profit split method

Label
The future of the profit split method
Title
The future of the profit split method
Contributor
Subject
Language
eng
Summary
Among the various transfer pricing methods, the profit split method (PSM) is under the spotlight after the OECD's Base Erosion and Profit Shifting (BEPS) project. However, both expert analysis and experience indicate that this method is not straightforward either for taxpayers to apply or for tax administrations to evaluate. Crucial issues covered by the contributors include the following: choice of the appropriate splitting factors, their relative weights, and valuation of the contributions; uncertainties and outcomes potentially not aligned with the arm's-length standard; possible role of assessments made by the European Commission on State aid; nexus with the work done by the EU Joint Transfer Pricing Forum; impact of profit split on indirect taxes (VAT/customs tax/excise tax); and application to digital business models and, in general, to the digitalized economy. Moreover, relevant experience of applying this method in France, Germany, Italy, Spain, Switzerland, the United Kingdom, and the United States is provided. A concluding chapter also deals with selected industry experiences (financial services, technology, and fashion industry)
Geographic coverage
  • International
  • European Union
  • Europe
  • North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Danon, R.J
  • Maisto, G
  • Chand, V
  • Cappelleri, G
http://library.link/vocab/subjectName
  • transfer pricing
  • profit split method
  • BEPS Project (OECD)
  • State aid
  • transfer pricing
  • arm's length principle
  • nexus
  • indirect tax
  • VAT
  • formulary apportionment
  • allocation of profits
  • digital economy
  • financial services
Label
The future of the profit split method
Instantiates
Publication
Contents
  • Chapter 1: The rise (and fall?) of the profit split method
  • Maisto, G.
  • ; p. 1-30
  • Chapter 2: History and evolution of the profit split method in the OECD guidelines
  • Barbantini, P.V.
  • ; p. 35-44
  • Chapter 3: The new guidance of chapter I of the OECD guidelines
  • Ditz, X.
  • ; p. 45-52
  • Chapter 4: The BEPS Action Plan and updating the OECD guidance on profit split method
  • Hickman, A.
  • ; p. 55-67
  • Chapter 5: When is a transactional profit split method the most appropriate method?
  • Silberztein, C.
  • ; p. 69-91
  • Chapter 6: Application of the profit split method
  • Higinbotham, H.
  • Starkov, V.
  • ; p. 93-101
  • Chapter 7: Administrative approaches to profit split method
  • Gibert, B.
  • Pasquier, C.
  • ; p. 103-111
  • Chapter 8: Potential State aid exposure in case of tax rulings based on the profit split method
  • Cappelleri, G.
  • Tenore, M.
  • ; p. 115-123
  • Chapter 9: The work of the Joint Transfer Pricing Forum on the profit split method
  • Faggion, M.
  • Di Vaia, S.
  • ; p. 125-134
  • Chapter 10: The impact of profit split to indirect taxes, with emphasis on European VAT
  • Parolini, A.
  • ; p. 135-144
  • Chapter 11: A comparative analysis of the UN and OECD approaches on the transactional profit split method and formulary apportionment
  • Kobetsky, M.
  • ; p. 147-170
  • Chapter 12: Countries experience : status quo and likely evolutions - France
  • Gibert, B.
  • ; p. 173-178
  • Chapter 13: Countries experience : status quo and likely evolutions - Germany
  • Ditz, X.
  • ; p. 179-188
  • Chapter 14: Countries experience : status quo and likely evolutions - Italy
  • Massimiano, A.
  • Valdonio, M.
  • ; p. 189-203
  • Chapter 15: Countries experience : status quo and likely evolutions - Spain
  • Hortalà i Vallvé, J.
  • ; p. 205-218
  • Chapter 16: Countries experience : status quo and likely evolutions - Switzerland
  • Stocker, R.
  • Schmid, P.
  • ; p. 219-232
  • Chapter 17: Countries experience : status quo and likely evolutions - United Kingdom (England and Wales)
  • Edge, S.
  • Tan, A. (Alicia)
  • ; p. 233-240
  • Chapter 18: Countries experience : status quo and likely evolutions - United States
  • Brauner, Y.
  • ; p. 241-255
  • Chapter 19: Cross-border allocation of MNEs profits (losses) in light of the digitalization of the economy : an assessment of amount A & B
  • Chand, V.
  • ; p. 259-293
  • Chapter 20: Application of the profit split method to digital business models and to the digitalization of the economy
  • Chand, V.
  • ; p. 295-318
  • Chapter 21: Selected industry experiences and theoretical approaches
  • Llinares, E.
  • Pletz, A.
  • ; p. 321-351
Extent
xxiv, 356 p.
Isbn
9789403524313
Isbn Type
(e-Book)
Label
The future of the profit split method
Publication
Contents
  • Chapter 1: The rise (and fall?) of the profit split method
  • Maisto, G.
  • ; p. 1-30
  • Chapter 2: History and evolution of the profit split method in the OECD guidelines
  • Barbantini, P.V.
  • ; p. 35-44
  • Chapter 3: The new guidance of chapter I of the OECD guidelines
  • Ditz, X.
  • ; p. 45-52
  • Chapter 4: The BEPS Action Plan and updating the OECD guidance on profit split method
  • Hickman, A.
  • ; p. 55-67
  • Chapter 5: When is a transactional profit split method the most appropriate method?
  • Silberztein, C.
  • ; p. 69-91
  • Chapter 6: Application of the profit split method
  • Higinbotham, H.
  • Starkov, V.
  • ; p. 93-101
  • Chapter 7: Administrative approaches to profit split method
  • Gibert, B.
  • Pasquier, C.
  • ; p. 103-111
  • Chapter 8: Potential State aid exposure in case of tax rulings based on the profit split method
  • Cappelleri, G.
  • Tenore, M.
  • ; p. 115-123
  • Chapter 9: The work of the Joint Transfer Pricing Forum on the profit split method
  • Faggion, M.
  • Di Vaia, S.
  • ; p. 125-134
  • Chapter 10: The impact of profit split to indirect taxes, with emphasis on European VAT
  • Parolini, A.
  • ; p. 135-144
  • Chapter 11: A comparative analysis of the UN and OECD approaches on the transactional profit split method and formulary apportionment
  • Kobetsky, M.
  • ; p. 147-170
  • Chapter 12: Countries experience : status quo and likely evolutions - France
  • Gibert, B.
  • ; p. 173-178
  • Chapter 13: Countries experience : status quo and likely evolutions - Germany
  • Ditz, X.
  • ; p. 179-188
  • Chapter 14: Countries experience : status quo and likely evolutions - Italy
  • Massimiano, A.
  • Valdonio, M.
  • ; p. 189-203
  • Chapter 15: Countries experience : status quo and likely evolutions - Spain
  • Hortalà i Vallvé, J.
  • ; p. 205-218
  • Chapter 16: Countries experience : status quo and likely evolutions - Switzerland
  • Stocker, R.
  • Schmid, P.
  • ; p. 219-232
  • Chapter 17: Countries experience : status quo and likely evolutions - United Kingdom (England and Wales)
  • Edge, S.
  • Tan, A. (Alicia)
  • ; p. 233-240
  • Chapter 18: Countries experience : status quo and likely evolutions - United States
  • Brauner, Y.
  • ; p. 241-255
  • Chapter 19: Cross-border allocation of MNEs profits (losses) in light of the digitalization of the economy : an assessment of amount A & B
  • Chand, V.
  • ; p. 259-293
  • Chapter 20: Application of the profit split method to digital business models and to the digitalization of the economy
  • Chand, V.
  • ; p. 295-318
  • Chapter 21: Selected industry experiences and theoretical approaches
  • Llinares, E.
  • Pletz, A.
  • ; p. 321-351
Extent
xxiv, 356 p.
Isbn
9789403524313
Isbn Type
(e-Book)

Library Locations

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