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The Profit Split Method: A Holistic View of BEPS in Transfer Pricing
This article is the second part of a three-part contribution that attempts to provide the historical development, status quo, and future direction of the profit split method, especially by taking into account the OECD/G20 BEPS project. This article walks through the relevant BEPS developments on transfer pricing and presents the interplay between the profit split method and other transfer pricing aspects under the current BEPS system.
1. Introduction
This article follows up on the previous article and walks through the relevant BEPS developments on transfer pricing and presents the interplay between the profit split method and other transfer pricing aspects under the current BEPS initiatives. The third part will, in particular, ponder the role of the profit split method in the future BEPS work, namely its application within the Report on the Attribution of Profits to Permanent Establishments and the possibility of being a toolkit for developing countries.
2. Insights from the BEPS Actions 8–10 and Action 13 Final Reports
2.1. Chapter I: The Arm’s Length Principle
The BEPS Actions 8–10 Final Reports contain the final revisions to Section D of Chapter I of the 2010 Guidelines. Indeed, Cha...