Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Attacking Profit Shifting: The Approach Everyone Forgets, Jeffrey M. Kadet
Attacking Profit Shifting: The Approach Everyone Forgets, Jeffrey M. Kadet
Articles
No abstract provided.
Expansion Of The Profit-Split Method: The Wave Of The Future, Jeffrey M. Kadet
Expansion Of The Profit-Split Method: The Wave Of The Future, Jeffrey M. Kadet
Articles
Recognizing the reality that multinational corporations are centrally managed and not groups of entities that operate independently of one another, the OECD base erosion and profit-shifting project is considering expanded use of the profit-split method. This article provides background on why expanded use of the profit-split method is sorely needed. In particular, resource-constrained tax authorities in many countries are unable to administer or intelligently analyze and contest transfer pricing results presented by multinational groups. Most importantly, this article suggests a simplified profit-split approach using set concrete and objective allocation keys for commonly used business models that should be welcomed by …