Profit-split method: time for countries to apply a standardized approach
(2018)
Journal Article
Kadet, J. M., Faccio, T., & Piccicotto, S. (2018). Profit-split method: time for countries to apply a standardized approach. Tax Notes International, 91(4), 359-362
With the OECD issuance in June 2018 of its final guidance on the profit split method, individual countries must determine how they might consider and apply the profit split method (PSM) going forward. The OECD guidance issued reflects a consensus vie... Read More about Profit-split method: time for countries to apply a standardized approach.