profit split method
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The concept profit split method represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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profit split method
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The concept profit split method represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- 'Profits' in profit-split methods : hazardous crossovers on the way to global formulary apportionment
- A comparison of the profit-based pricing methodologies under the transfer pricing rules of Australia and the United States: are they a voluntary compliance option for the taxpayer?
- A critical look at the OECD's profit-split transfer pricing revisions
- A lesson from BEPS : minimize transfer-pricing-related tax risks
- Adobe Systems Inc v Assistant Director of Income Tax and another : W.P.(C) Nos 2384/2013, 2385/2013 & 2390/2013
- Aligning profit taxation with value creation
- Alternative methods for determining arm's length intercompany prices
- An analysis of the OECD's discussion draft on profit splits
- An asset-based approach to the profit split method of international transfer pricing
- An examination of the new U.S. transfer pricing proposals
- An objective method for splitting profits within multinational companies based on personnel costs
- An overview of the temporary transfer pricing regulations
- Application of transactional profit methods : Japan
- Applying IRS temporary services rules to financial transactions and institutions
- Applying the arm's-length principle to global interbranch financial dealing
- Arm's length - how long?
- Assessment methods for intangible assets : unwrapping the Italian patent box to better grasp what is inside and how much it is worth
- Attribution of profits to permanent establishments - part 1
- Australia's embrace of functional analysis : profit splitting through the back door
- BEPS Actions 8 to 10 : national interpretations of TP guidance
- Benchmark-Studien und Konzernsynergien = Benchmark studies and group synergies
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Blickpunkt International und Blickpunkt BEPS
- Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
- Business restructuring in Germany
- CUPs and profit splits - when and how to use
- Cameco trial : opening remarks raise fundamental issues in $2.2B case that could transform transfer pricing
- Can a 'shared net margin method' provide a global transfer pricing standard?
- Canada cracks down on profit split
- China's new rules for transfer pricing and mutual agreement procedures
- China's new value contribution allocation method : not the end of the arm's-length principle
- Control over risk, DEMPE functions, and the remuneration of R&D service providers
- Country-by-country reporting
- Der Fremdvergleichsgrundsatz im Internationalen Steuerrecht : formelhafte, transaktionsbezogene Gewinnaufteilungsmethode als Alternative
- Determining a reasonable royalty
- Die Anwendung des Profit Split in der Europäischen Union : praktische Anwendungshinweise des EU Joint Transfer Pricing Forum
- Die Zukunft der internationalen Verrechnungspreise : Vortrag im Zuge der Wolfgang Gassner Gedächtnisvorlesung 2019 an der WU Wien
- Digital economy and profit allocation : the application of the profit split method to the value created by a "significant digital presence"
- Discussion draft on the revised guidance on profits splits : BEPS Action 10 : 22 June - 15 September 2017
- Documentation requirements of new Section 482 regulations examined at WTI Seminar
- Does the profit split method apply to principal structures?
- Dutch perspective on 2017 OECD Transfer Princing Guidelines
- EU Commission's transfer pricing analysis at stake : the Amazon case according to the General European Court
- Economist analyzes use of profit split methods. (Section 482 - allocations between related parties)
- Examining the OECD discussion draft on profit splits under economic and arm's-length principles
- Expansion of the profit-split method : the wave of the future
- Financial institutions: profit split's new frontier
- Financial institutions: the new frontier of profit split methods
- Finding the best method: a tax executive's approach to transfer pricing
- Formulary apportionment : a revamp in the post-base erosion and profit shifting era?
- From principal to profit split [6]
- Fundamentals of international transfer pricing in law and economics
- Fundamentals of transfer pricing : a practical guide
- Fundamentals of transfer pricing : general topics and specific transactions
- Global Transfer Pricing Conference 2018 : transfer pricing developments around the world
- Global Transfer Pricing Conference : transfer pricing developments around the world
- Global profit split : an evolutionary approach to international income allocation
- Global transfer pricing : principles and practice
- Global transfer pricing : principles and practice
- Heading for a split
- How the Tax Court can account for risk in Medtronic transfer pricing
- ICC comments on OECD Transfer Pricing Guidelines for MNEs and Tax Administrations. Discussion Draft of Part I
- IRS indicates a preference for profit-split method in global trading
- IRS issues final Section 936 profit split rules
- Implementation of profit splits [7]
- India : guidance on R&D centres
- Indonesia : how to select the most appropriate method
- Intangible assets and transfer pricing : comments on section 482, I.R.C., and the new 2007 US Treasury regulation
- Intangibles
- Intangibles in the world of transfer pricing : identifying - valuing - implementing
- Intellectual property
- Intellectual property
- Intercompany pricing : guide to the new 1993 United States rules
- International cooperation and understanding what's new about the OECD's transfer pricing guidelines
- International taxation in the age of electronic commerce : a comparative study
- Internationale Gewinnabgrenzung bei der Geschäftstätigkeit über Betriebstättenstrukturen : eine betriebswirtschaftliche Analyse im Kontext europäischer und internationaler Harmonisierungsbestrebungen
- Introductie tot de praktische aspecten van de OECD-transfer-pricingmethodieken
- Investment banking in India
- Is the OECD's view of global trading consistent with the arm's- length standard : a US perspective
- Japan's NTA using "formulary" profit split in hybrid-method bilateral APAs, practitioners say
- Landmark ruling on the tax administration's duty to respect the taxpayers' choices
- Le novità del transfer pricing
- Let's discuss profits splits - revised draft guidance released
- Location specific advantages - case studies
- Medtronic II : transfer prcing lessons from the Tax Court's wobbly bridge
- Medtronic revisited : outcome under the OECD's BEPS recommendations
- Medtronic's intercompany royalty rate : bad CUT or misleading CPM?
- Metody szacowania cen transferowych (po nowelizacji)
- Nash barganing theory and intangible property transfer pricing
- New services and intangibles regulations : IRS changes the mix
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
- OECD transfer pricing guidelines : selecting the most appropriate allocation keys
- OECD: global theory, local practice
- Operational transfer pricing : transfer pricing, finance, and IT functions converge
- Organizational intangibles : a transfer pricing challenge
- People functions redux : a new approach to profit-splitting factors
- People functions redux, part II: value-driven profit apportionment
- Practical application of the profit split method
- Practical application of transactional profit methods : Australia
- Practical application of transactional profit methods : Canada
- Practical application of transactional profit methods : South Africa
- Practical application of transactional profit methods : Spain
- Practical application of transactional profit methods : United Kingdom
- Praktisk internasjonal skatterett og internprising
- Pricing methods draft raises questions on profit splits, best method, testing
- Prix de transfert : la méthode du partage des bénéfices, meilleure et seule méthode?
- Profit allocation in digital businesses
- Profit allocation in the pharma industry - who wants a slice of the tax pie?
- Profit split method : is it becoming the most appropriate "alternate" method?
- Profit splits in the context of global value chain and its impact from greater China and Hong Kong's perspective
- Profit splits post-BEPS : quantifying an MNE's intangibles
- Profit splitting and the aspirational arm's length standard
- Profit-split method : time for countries to apply a standardized approach
- Profit-split method remains the ugly duckling of transfer pricing
- Profit-split methods and the OECD : leaning toward formulary apportionment?
- Profit-split zur Abgrenzung der Einkünfte aus Global Trading
- Proposed Section 482 regulations debated at World Trade Institute conference
- Proposed Section 936 profit split rules contravenes arm's length principle, witnesses say
- Proposed revision of chapters I-III of the OECD Transfer Pricing Guidelines
- Reconsidering TNMM : a case for the profit split method in China
- Revised OECD draft guidance on the profit split method : the need for conceptual refinements!
- Revised guidance on the application of the transactional profit split method : evolution or revolution?
- Ride-hailing industry : a case for the profit split model
- RuSt 2017: Highlights aus dem Workshop "Internationales Steuerrecht"
- Sales-based apportionment of profits
- Samenloop tussen de onzakelijke geldlening en het fiscale-eenheidsregime
- Slicing the pie - a quantitative value chain analysis
- Spanish transfer pricing regime overview
- Splitting profits : finding the right transfer pricing methodology
- State aid enforcement after Amazon
- Supply chain management : Spain
- Tax follows business - profit split to the rescue!
- Taxation and digitalisation of the economy
- Taxing capital income in the nordic countries: a model for the European Union?
- Taxing platform businesses with highly digitized business models
- The "transfer pricing-customs" tightrope walk
- The 2021 UN Transfer Pricing Manual : a step in the right direction
- The Cameco decision : a welcome glimpse of transfer pricing in the post-BEPS world
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 1)
- The OECD's continuing BEPS work : will 2017 be the year of the profit split?
- The OECD's digital economy taxing rights allocation mash-up
- The allocation of multinational business income : reassessing the formulary apportionment option
- The arm's length principle and group dynamics - part 2 : solutions to conceptual shortcomings
- The arm's length-principle works just fine (most of the time)
- The dealing at arm's length fallacy : a way forward to a formula-based transactional profit split?
- The future of the profit split method
- The increasing importance of intangible assets and the rise of profit split methods
- The increasing importance of transfer pricing regulations : a worldwide overview
- The profit split method : a holistic view of BEPS in transfer pricing [part 2]
- The profit split method : deciphering the OECD's 2017 discussion draft
- The profit split method : effective application for precision and administrability
- The profit split method : historical evolution and BEPS insights [part 1]
- The profit split method : insights from BEPS follow-ups [part 3]
- The profit split method : status quo and outlook in light of the BEPS Action Plan
- The profit-split method if income allocation in intercompany pricing disputes : the Eli Lilly case
- The rise of intangibles: applying rules of thumb to profit splits
- The taxation of global trading of financial instruments
- The taxation of global trading of financial instruments
- The transfer-pricing profit-split method after BEPS : back to the future
- The use of the profit split method in highly integrated transactions
- The use of value chain analysis in a profit split
- Transactional profit methods : a practitioner's response to the OECD
- Transfer pricing
- Transfer pricing : the section 482 standard, a new U.S. approach
- Transfer pricing and attribution of income to permanent establishments : the case for systematic global profit splits (just don't say formulary apportionment)
- Transfer pricing comparability adjustments : the pursuit of "exact" comparables
- Transfer pricing developments around the world 2017
- Transfer pricing developments around the world 2018
- Transfer pricing for services : the new wave hits
- Transfer pricing forum : profit splits (United States)
- Transfer pricing guide 2012 - part one
- Transfer pricing handbook : guidance on the OECD regulations
- Transfer pricing implications of cash pooling structures
- Transfer pricing in China : evolution and prospects
- Transfer pricing in financial services
- Transfer pricing in one lesson : a practical guide to applying the arm's length principle in intercompany transactions
- Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
- Transfer pricing manual
- Transfer pricing methods may not be accepted in both the US and the UK
- Transfer-pricing and game theory
- Treasury's proposed regulations allow profit split method on self-developed intangibles
- Two answers to the corporate tax quagmire
- Use of non-arm's length approaches within the arm's length principle : heading towards a new standard?
- Using IPA 2015 as a model for OECD market intangible consultation
- Using current section 482 transfer pricing regulations to address emerging electronic commerce issues
- Valuation of intangibles under income-based methods - part 1
- Value creation : a constant principle in a changing world of international taxation
- Which method to use for the valuation of football players’ image rights?
- Winstgeoriënteerde methoden versus transactiegeoriënteerde methoden
- Zwischenstaatliche Gewinnabgrenzung - Profit-split in Sonderbereichen
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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/resource/jDkqieBxuDs/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/jDkqieBxuDs/">profit split method</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>
