Revised OECD draft guidance on the profit split method the need for conceptual refinements ! Sunny Kishore Bilaney Electrónico
By: Bilaney, Sunny Kishore
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Material type: 
ArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | BENEFICIOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 71, n. 5, May 2017Summary: This article provides a critical overview of the OECD's revised draft guidance on the transfer pricing profit split method and makes important suggestions as to how to make the method more practical in its application.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/5-1 (Browse shelf) | Available | BIT/2017/5-1 |
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article provides a critical overview of the OECD's revised draft guidance on the transfer pricing profit split method and makes important suggestions as to how to make the method more practical in its application.
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