Stähli, Lukas
The use of the profit split method in highly integrated transactions / Lukas Stähli .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
Given the increased significance of the transactional profit split method, the author provides a critical analysis of this transfer pricing method related to highly integrated transactions within multinational enterprises in light of the recently published discussion drafts on profit splits by the OECD. Particularly, this article addresses different aspects of these discussion drafts and gives a real-life example of a profit split in the construction industry in the context of highly integrated transactions.
BENEFICIOS
DIVISIÓN
PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
International Transfer Pricing Journal 385-3074 v. 25, n. 4, July/August 2018, p. 280-288
The use of the profit split method in highly integrated transactions / Lukas Stähli .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
Given the increased significance of the transactional profit split method, the author provides a critical analysis of this transfer pricing method related to highly integrated transactions within multinational enterprises in light of the recently published discussion drafts on profit splits by the OECD. Particularly, this article addresses different aspects of these discussion drafts and gives a real-life example of a profit split in the construction industry in the context of highly integrated transactions.
BENEFICIOS
DIVISIÓN
PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
International Transfer Pricing Journal 385-3074 v. 25, n. 4, July/August 2018, p. 280-288