000			01742nab a2200265 c 4500
003			ES-MaIEF
005			20181024124714.0
007			ta
008			181023t2018 ne |||woo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966647 _aBagran Ilhan, Cansu
245			_aThe use of value chain analysis in a profit split _c Cansu Bagran Ilhan
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article provides an introduction to the profit split method (PSM), giving a quick look into its evolution throughout time and explaining how it shall be identified and applied as the most appropriate transfer pricing method, while demystifying the terms "value creation" and "value chain analysis" (VCA) and explaining why they were introduced by the OECD in the Action Plan on Base Erosion and Profit Shifting (BEPS) Actions. The article elaborates on what a VCA should consider, how it should be conducted and what should be the outcome, and addresses the practical aspects of the use of the PSM in a VCA, based on a numerical example in the light of the OECD's recommendations in, inter alia, the OECD Model Tax Convention, the OECD Transfer Pricing Guidelines, the BEPS Actions, discussion drafts and public consultations on the application of the PSM.
650		4	_963565 _aBENEFICIOS
650	7	7	_966650 _aDIVISIÓN
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPREVENCIÓN _954712
773	0		_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 4, July/August 2018, p. 273-279
942			_cRE
999			_c139147 _d139147