The Resource International profit allocation, intangibles and sales-based transactional profit split
International profit allocation, intangibles and sales-based transactional profit split
Resource Information
The item International profit allocation, intangibles and sales-based transactional profit split 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 International profit allocation, intangibles and sales-based transactional profit split 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
- Information technology has greatly changed the economy and intangible assets have become dominant value drivers of multinationals' business. Firm-specific intangibles challenge the time-honoured arm's length principle. The OECD's Action Plan on Base Erosion and Profit Shifting addresses this issue, aiming at an allocation of profits associated with the transfer and use of intangibles that is in accordance with value creation. The OECD proposals are in line with inter-nation equity, but may have undesired effects on the investment location decisions of multinationals. The authors take the OECD's proposals as a starting point and explore a sales-based transactional split of profits associated with intangibles to ensure both international investment tax neutrality and inter-nation equity. Sales-based taxation of intangible-related profits calls for an appropriate nexus in the sales jurisdiction. The authors examine possible avenues to expand the current permanent establishment rules to cover intangible-related business activities
- Language
- eng
- Label
- International profit allocation, intangibles and sales-based transactional profit split
- Title
- International profit allocation, intangibles and sales-based transactional profit split
- Language
- eng
- Summary
- Information technology has greatly changed the economy and intangible assets have become dominant value drivers of multinationals' business. Firm-specific intangibles challenge the time-honoured arm's length principle. The OECD's Action Plan on Base Erosion and Profit Shifting addresses this issue, aiming at an allocation of profits associated with the transfer and use of intangibles that is in accordance with value creation. The OECD proposals are in line with inter-nation equity, but may have undesired effects on the investment location decisions of multinationals. The authors take the OECD's proposals as a starting point and explore a sales-based transactional split of profits associated with intangibles to ensure both international investment tax neutrality and inter-nation equity. Sales-based taxation of intangible-related profits calls for an appropriate nexus in the sales jurisdiction. The authors examine possible avenues to expand the current permanent establishment rules to cover intangible-related business activities
- Citation source
- In: World tax journal. - Amsterdam. - Vol. 9 (2017), no. 1 ; p. 99-115
- http://library.link/vocab/creatorName
-
- Schreiber, U
- Fell, L.M
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- allocation of profits
- international taxation
- fiscal neutrality
- profit shifting
- intangibles
- PE
- transactional profit methods
- Label
- International profit allocation, intangibles and sales-based transactional profit split
- Label
- International profit allocation, intangibles and sales-based transactional profit split
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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/International-profit-allocation-intangibles-and/12uk-CAf0pQ/" 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/International-profit-allocation-intangibles-and/12uk-CAf0pQ/">International profit allocation, intangibles and sales-based transactional profit split</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>
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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/International-profit-allocation-intangibles-and/12uk-CAf0pQ/" 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/International-profit-allocation-intangibles-and/12uk-CAf0pQ/">International profit allocation, intangibles and sales-based transactional profit split</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>
