Handbuch Internationale Verrechnungspreise

Table of contents

Übersicht

• (a) In general S. 2

• (b) Appropriate share of profits and losses

• (c) Application

• (1) In general

•  

  • (2) Comparable profit split

  • (i) In general

  •  

    • (ii) Comparability and reliability considerations

    • (A) In general

    • (B) Comparability

• (1) In general

•  

  • (2) Adjustments for differences between the controlled and uncontrolled taxpayers

  • (C) Data and assumptions

  • (D) Other factors affecting reliability

•  

  • (3) Residual profit split

  •  

    • (i) In general

    • (A) Allocate income to routine contributions

    • (B) Allocate residual profit

  •  

    • (ii) Comparability and reliability considerations

    • (A) In general

    • (B) Comparability

    • (C) Data and assumptions

    • (D) Other factors affecting reliability

  • (iii) Example