01548nam a2200253 i 4500001001300000003000600013007000300019008004100022020002900063020002600092035002200118050002200140245008200162260007000244300002600314504005100340520062600391650005301017650007101070700002101141942001201162952010701174999001301281on1233299417OCoLCta210205s2021    ne a     b    001 0 eng c  a9789403524306 (hardback)  a9403524308 (hardback)  a(OCoLC)1233299417  aK4550b.F888 202104aThe Future of the profit split method /cedited by Robert Danon ... [et al.].  aAlphen aan den Rijn, The Netherlands : bWolters Kluwer, cc2021.  axxvii, 356 p. :bill.  aIncludes bibliographical references and index.  aThe Future of the Profit Split Method' is a thoroughgoing book elucidating the profit split method (PSM). Among the various transfer pricing methods, the OECD?s Base Erosion and Profit Shifting (BEPS) project provided substantial guidance on the PSM in 2018. In this compendium - 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. 4aTransfer pricingxTaxationxLaw and legislation. 4aInternational business enterprisesxTaxationxLaw and legislation.1 aDanon, Robert J.  2lcccBK  00104070aPNLIBbPNLIBcGENd2021-06-17oK4550 .F888 2021pPNLIB21060759r2021-06-17w2021-06-17yBK  c945d945