Does the profit split method apply to principal structures? Philipp Goppelsroeder Electrónico
By: Goppelsroeder, Philipp
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Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | EMPRESAS MULTINACIONALES | BENEFICIOS | DIVISIÓN | METODOLOGÍA | PRINCIPIO DE PLENA COMPETENCIA | JURISPRUDENCIA
In:
International Transfer Pricing Journal v. 27, n. 4, 2020Summary: The purpose of this article is to address whether the profit split method (PSM), in particular, the transactional PSM (TPSM) applies to principal structures in multinational enterprises (MNEs). It takes into account the shift in focus of the post-BEPS amendments, especially the 2017 OECD Guidelines and the 2018 Revised Guidance on the Application of the Transactional Profit Split Method. The main focus is on the possible departure from the arm’s length principle in the 2019 consultation document of the OECD on a unified approach to profit allocation under Pillar One. Will this unified approach (deemed “PSM” on consolidated MNE level) improve the world order between global MNEs and local tax authorities and lead to less disputes and less double taxation?
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/4-6 (Browse shelf) | Available | ITPJ/2020/4-6 |
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Disponible únicamente en formato electrónico.
Resumen.
The purpose of this article is to address whether the profit split method (PSM), in particular, the transactional PSM (TPSM) applies to principal structures in multinational enterprises (MNEs). It takes into account the shift in focus of the post-BEPS amendments, especially the 2017 OECD Guidelines and the 2018 Revised Guidance on the Application of the Transactional Profit Split Method. The main focus is on the possible departure from the arm’s length principle in the 2019 consultation document of the OECD on a unified approach to profit allocation under Pillar One. Will this unified approach (deemed “PSM” on consolidated MNE level) improve the world order between global MNEs and local tax authorities and lead to less disputes and less double taxation?
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