{
  "node_id": "oecd-tp-profit-split-guidance-2018",
  "title": "OECD Transfer Pricing Guidance on Profit Splits (2018) - Delineation of Transaction, Contribution Analysis, Residual Analysis and Appropriate Split Factors for Integrated Transactions",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2026-04-18",
  "bluf": "This guidance clarifies when and how to apply the transactional profit split method for multinational enterprises, requiring its use for highly integrated cross-border transactions where both parties make unique and valuable contributions that cannot be reliably benchmarked separately. The core requirement, detailed in Chapter II, Section C of the OECD Transfer Pricing Guidelines, is to split profits in a manner that is consistent with how independent enterprises would have divided them under arm's length conditions.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "oecd-corporate-governance-principles",
    "eu-dac6-mandatory-disclosure-2018"
  ],
  "primary_citations_count": 5
}