Revised guidance on the application of the transactional profit split method evolution or revolution? Simone Zucchetti and Caterina Piva
By: Zucchetti, Simone
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Contributor(s): Piva, Caterina.
Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | BENEFICIOS | DIVISIÓN | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ELUSION FISCAL
In:
International Transfer Pricing Journal v. 26, n. 2, March / April 2019, p. 96-108Summary: The OECD, in response to the mandate under the BEPS Project of developing rules in order to ensure allocation of profits in line with the actual value creation, recently revised the guidelines provided for the application of the transactional profit split method. This article analyses the new provisions contained in the Revised Guidance 2018 and discusses practical approaches which can be taken in order to apply the method in a reliable manner, and to some extent elucidates the OECD's thoughts on some particular issues.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/2-4 (Browse shelf) | Available | ITPJ/2019/2-4 |
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Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
The OECD, in response to the mandate under the BEPS Project of developing rules in order to ensure allocation of profits in line with the actual value creation, recently revised the guidelines provided for the application of the transactional profit split method. This article analyses the new provisions contained in the Revised Guidance 2018 and discusses practical approaches which can be taken in order to apply the method in a reliable manner, and to some extent elucidates the OECD's thoughts on some particular issues.
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