Revised OECD Draft Guidance on the Profit Split Method: The Need for Conceptual Refinements!

Journal
Bilaney, S.K.
International; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 5
PriceUSD 45

This article provides a critical overview of the OECD’s revised draft guidance on the transfer pricing profit split method and makes important suggestions as to how to make the method more practical in its application.