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THE FUTURE OF THE PROFIT SPLIT METHOD
Título:
THE FUTURE OF THE PROFIT SPLIT METHOD
Subtítulo:
Autor:
ROBERT DANON; GABRIELLA CAPPELLERI; CHAND, VIKRAM
Editorial:
WOLTERS KLUWER NO ESPAÑA
Año de edición:
2020
ISBN:
978-94-035-2430-6
Páginas:
384
disponibilidad:
NO DISPONIBLE PREGUNTAR POR EMAIL TIEMPO
Colección:
< Genérica >

Sinopsis

u003cpu003eThe Future of the Profit Split Methodu003c/pu003e u003cpu003eEdited by Robert Danon, Guglielmo Maisto, Vikram Chand & Gabriella Cappelleriu003c/pu003e u003cpu003eAmong 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.u003c/pu003e u003cpu003eCrucial issues covered by the contributors include the following: u003c/pu003e u003culu003e u003cliu003echoice of the appropriate splitting factors, their relative weights, and valuation of the contributions;u003c/liu003e u003cliu003euncertainties and outcomes potentially not aligned with the arm's-length standard;u003c/liu003e u003cliu003epossible role of assessments made by the European Commission on State aid;u003c/liu003e u003cliu003enexus with the work done by the EU Joint Transfer Pricing Forum;u003c/liu003e u003cliu003eimpact of profit split on indirect taxes (VAT/customs tax/excise tax); andu003c/liu003e u003cliu003eapplication to digital business models and, in general, to the digitalized economy.u003c/liu003e u003c/ulu003e u003cpu003e 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.u003c/pu003e u003cpu003eDue 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.u003c/pu003e u003cpu003e u003c/pu003e