000			01724nab a2200289 c 4500
999			_c142764 _d142764
003			ES-MaIEF
005			20200923123311.0
007			ta
008			200922t2020 ne ||||fo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_963581 _aGoppelsroeder, Philipp
245		0	_aDoes the profit split method apply to principal structures? _c Philipp Goppelsroeder _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe 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?
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		0	_aEMPRESAS MULTINACIONALES _943600
650		4	_932314 _aBENEFICIOS
650		7	_966650 _aDIVISIÓN
650		4	_947743 _aMETODOLOGÍA
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_aJURISPRUDENCIA _947570
773	0		_9163232 _oITPJ/2020/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 27, n. 4, 2020
942			_cRE