The Resource The profit split method : a holistic view of BEPS in transfer pricing [part 2]

The profit split method : a holistic view of BEPS in transfer pricing [part 2]

Label
The profit split method : a holistic view of BEPS in transfer pricing [part 2]
Title
The profit split method : a holistic view of BEPS in transfer pricing [part 2]
Creator
Subject
Language
eng
Summary
This article is the second part of a three-part contribution that attempts to provide the historical development, status quo, and future direction of the profit split method, especially by taking into account the OECD/G20 base erosion and profit shifting (BEPS) project. This article walks through the relevant BEPS developments on transfer pricing and presents the interplay between the profit split method and other transfer pricing aspects under the current BEPS system
Citation source
In: TPI - Transfer Pricing International. - Wien. - Vol. 1 (2017), no. 2 ; p. 110-120
http://library.link/vocab/creatorName
  • Petruzzi, R
  • Peng, C. (X.)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • profit split method
  • BEPS Project (OECD)
  • arm's length principle
  • risk
  • location savings
  • CbCR
  • intangibles
  • intra-group services
  • cost contribution arrangement
Label
The profit split method : a holistic view of BEPS in transfer pricing [part 2]
Instantiates
Publication
Label
The profit split method : a holistic view of BEPS in transfer pricing [part 2]
Publication

Library Locations

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