The Resource Does the profit split method apply to principal structures?
Does the profit split method apply to principal structures?
Resource Information
The item Does the profit split method apply to principal structures? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Does the profit split method apply to principal structures? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The purpose of this article is to address whether the profit split method (PSM), in particular, the transactional PSM (TPSM) applies to principal structures in multinational enterprises (MNEs). It takes into account the shift in focus of the post-BEPS amendments, especially the 2017 OECD Guidelines and the 2018 Revised Guidance on the Application of the Transactional Profit Split Method. The main focus is on the possible departure from the arm's length principle in the 2019 consultation document of the OECD on a unified approach to profit allocation under Pillar One. Will this unified approach (deemed 'PSM' on consolidated MNE level) improve the world order between global MNEs and local tax authorities and lead to less disputes and less double taxation?
- Language
- eng
- Label
- Does the profit split method apply to principal structures?
- Title
- Does the profit split method apply to principal structures?
- Language
- eng
- Summary
- The purpose of this article is to address whether the profit split method (PSM), in particular, the transactional PSM (TPSM) applies to principal structures in multinational enterprises (MNEs). It takes into account the shift in focus of the post-BEPS amendments, especially the 2017 OECD Guidelines and the 2018 Revised Guidance on the Application of the Transactional Profit Split Method. The main focus is on the possible departure from the arm's length principle in the 2019 consultation document of the OECD on a unified approach to profit allocation under Pillar One. Will this unified approach (deemed 'PSM' on consolidated MNE level) improve the world order between global MNEs and local tax authorities and lead to less disputes and less double taxation?
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 27 (2020), no. 4 ; p. 255-265
- http://library.link/vocab/creatorName
- Goppelsroeder, P
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- profit split method
- transactional profit methods
- Unified Approach (OECD)
- arm's length principle
- Pillar 1 (OECD)
- Label
- Does the profit split method apply to principal structures?
- Label
- Does the profit split method apply to principal structures?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Does-the-profit-split-method-apply-to-principal/S213ocwSnaE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Does-the-profit-split-method-apply-to-principal/S213ocwSnaE/">Does the profit split method apply to principal structures?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
