'Profits' in Profit-split Methods : Hazardous Crossovers on the Way to Global Formulary Apportionment
Download or Read eBook 'Profits' in Profit-split Methods : Hazardous Crossovers on the Way to Global Formulary Apportionment PDF written by R. Robillard and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle.
| Author | : R. Robillard |
| Publisher | : |
| Total Pages | : |
| Release | : 2017 |
| ISBN-10 | : OCLC:1262846717 |
| ISBN-13 | : |
| Rating | : 4/5 (17 Downloads) |
Book Synopsis 'Profits' in Profit-split Methods : Hazardous Crossovers on the Way to Global Formulary Apportionment by : R. Robillard
Book excerpt: The author examines the OECD's guidance on the profit-split method from the introduction of the Transfer Pricing Guidelines in 1979 to today, emphasizing the consistency of the guidance on the determination of profits to split and pointing to a shift, one he sees as hazardous, in the guidance on the split of the profits.
