The Future of the Profit Split Method

Released on by Gabriella Cappelleri
preview-18

  • The Future of the Profit Split Method Book Detail

  • Author : Gabriella Cappelleri
  • Release Date : 2020-11-23
  • Publisher : Kluwer Law International B.V.
  • Genre : Law
  • Pages : 341
  • ISBN 13 : 9403524316
  • File Size : 43,43 MB
DOWNLOAD BOOK

The Future of the Profit Split Method by Gabriella Cappelleri PDF Summary

Book Description: The 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: choice of the appropriate splitting factors, their relative weights, and valuation of the contributions; uncertainties and outcomes potentially not aligned with the arm’s-length standard; possible role of assessments made by the European Commission on State aid; nexus with the work done by the EU Joint Transfer Pricing Forum; impact of profit split on indirect taxes (VAT/customs tax/excise tax); and application to digital business models and, in general, to the digitalized economy. 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.

Disclaimer: www.yourbookbest.com does not own The Future of the Profit Split Method books pdf, neither created or scanned. We just provide the link that is already available on the internet, public domain and in Google Drive. If any way it violates the law or has any issues, then kindly mail us via contact us page to request the removal of the link.

The Future of the Profit Split Method

The Future of the Profit Split Method

File Size : 89,89 MB
Total View : 7523 Views
DOWNLOAD

The Future of the Profit Split Method Edited by Robert Danon, Guglielmo Maisto, Vikram Chand & Gabriella Cappelleri Among the various transfer pricing methods,

Tensor Voting

Tensor Voting

File Size : 19,19 MB
Total View : 2384 Views
DOWNLOAD

This lecture presents research on a general framework for perceptual organization that was conducted mainly at the Institute for Robotics and Intelligent System