What OECD Transfer Pricing Guidance on Profit Splits (2018) - Delineation of Transaction, Contribution Analysis, Residual Analysis and Appropriate Split Factors for Integrated Transactions requires
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.
Pillar: Banking & Global Finance · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.0 · Last updated:
Primary source: https://www.oecd.org/tax/transfer-pricing/transfer-pricing-guidance-on-profit-splits-2018.htm
SHA-256 integrity: a70a13d4d3ca7992678a797054e9cc54b8c27baa1a4c463b7069459bceaf991f
Primary Citations — 5 traced to source
- OECD (2018), Revised Guidance on the Application of the Transactional Profit Split Method, BEPS Action 10, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.
- OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017, Chapter II, Part III, Section C: Transactional Profit Split Method (Paragraphs 2.114 - 2.151)
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