The Profit Split Method : Historical Evolution and BEPS Insights [part 1].

Download or read book The Profit Split Method : Historical Evolution and BEPS Insights [part 1]. 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 first of a three-part contribution that attempts to provide an outlook on the historical development, the status quo, and the future direction of the profit split method, especially by taking into account the outcome of the OECD/G20 base erosion and profit shifting (BEPS) project. This article particularly examines the latest OECD discussion draft, "Revised guidance on profit splits", and further discusses the direction that the discussion draft might lead to in the future, given the direct and immediate impacts the discussion draft might have on the future development of the profit split method.