OECD: Revised Guidance regarding Profit Splits published

Published on July 13, 2018

Relating to the OECD/G20-project against base erosion and profit shifting (BEPS) the OECD has published further guidance on the application of the profit split method. This guidance will replace the previous text on the profit split method in Chapter II of the OECD Transfer Pricing Guidelines. In this context the published revised guidance is expanded to help determining when the profit split may be the most appropriate method and contains more guidance on how to apply the method, as well as numerous examples.

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