The Future of the Profit Split Method
Gabriella Cappelleri
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Add to basketSold by AHA-BUCH GmbH, Einbeck, Germany
AbeBooks Seller since 14 August 2006
Condition: New
Quantity: 2 available
Add to basketThe Future of the Profit Split Method
Edited by Robert Danon, Guglielmo Maisto, Vikram Chand & Gabriella Cappelleri
Among the various transfer pricing methods, the profit split method (PSM) is under the spotlight after the OECD's Base Erosion and Profit Shifting (BEPS) project. However, both expert analysis and experience indicate that this method is not straightforward either for taxpayers to apply or for tax administrations to evaluate. In this thorough and detailed commentary - the first book to analyse this increasingly adopted transfer pricing method - notable scholars and practitioners working in the international tax community express their views on the method, answering some unresolved questions and highlighting issues that are still open and pending, especially in light of the digitalization of the economy.
Crucial issues covered by the contributors include the following:
Moreover, relevant experience of applying this method in France, Germany, Italy, Spain, Switzerland, the United Kingdom, and the United States is provided. A concluding chapter also deals with selected industry experiences.
Due to a high level of uncertainty in alignment with international guidance in the application of the PSM - and to the underdeveloped nature of current literature on the subject - there is a need for this book because both tax administrations and taxpayers, going forward, will apply the PSM extensively. The book is highly relevant for policymakers, tax administrations, practitioners and academics engaged in the areas of international taxation, transfer pricing and tax policy.
"About this title" may belong to another edition of this title.
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