Profit-split Methods and the OECD : Leaning Toward Formulary Apportionment?.

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Profit-split Methods and the OECD : Leaning Toward Formulary Apportionment?.
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Book Synopsis Profit-split Methods and the OECD : Leaning Toward Formulary Apportionment?. by : R. Robillard

Book excerpt: This article highlights the converging features between the purported uses of profit-split methods put forward by the OECD in its latest public discussion draft on the matter, titled "BEPS Action 10: Revised Guidance on Profit Splits", and the theoretical use of formulary apportionment.


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