The Profit Split Method : a Holistic View of BEPS in Transfer Pricing [part 2].

Download or read book The Profit Split Method : a Holistic View of BEPS in Transfer Pricing [part 2]. written by R. Petruzzi and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.