000			01429nam a2200241 i 4500
001			on1233299417
003			OCoLC
007			ta
008			210205s2021 ne a b 001 0 eng c
020			_a9789403524306 (hardback)
020			_a9403524308 (hardback)
035			_a(OCoLC)1233299417
050			_aK4550 _b.F888 2021
245	0	4	_aThe Future of the profit split method / _cedited by Robert Danon ... [et al.].
260			_aAlphen aan den Rijn, The Netherlands : _bWolters Kluwer, _cc2021.
300			_axxvii, 356 p. : _bill.
504			_aIncludes bibliographical references and index.
520			_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.
650		4	_aTransfer pricing _xTaxation _xLaw and legislation.
650		4	_aInternational business enterprises _xTaxation _xLaw and legislation.
700	1		_aDanon, Robert J.
942			_2lcc _cBK
999			_c945 _d945