The future of the profit split method

Abstract

The rise (and fall?) of the profit split method / Guglielmo Maisto -- History and evolution of the profit split method in the OECD guidelines / Paolo Valerio Barbantini -- The new guidance of chapter I of the OECD guidelines / Xaver Ditz -- The BEPS action plan and updating the OECD guidance on profit splits method / Andrew Hickman -- When is a transactional profit split method the most appropriate method? / Caroline Silberztein -- Application of the profit split method / Harlow Higinbotham & Vladimir Starkov -- Administrative approaches to profit split method / Bruno Gibert & Celine Pasquier -- Potential state aid exposure in case of tax rulings based on the profit split method / Gabriella Cappelleri & Mario Tenore -- The work of the joint transfer pricing forum on the profit split method / Mauro Faggion & Simone Di Vaia -- The impact of profit split to indirect taxes, with emphasis on European VAT / Andrea Parolini -- A comparative analysis of the UN and OECD approaches on the transactional profit split method and formulary apportionment / Michael Kobetsky -- Countries experience : status quo and likely evolutions - France / Bruno Gibert -- Countries experience : status quo and likely evolutions - Germany / Xaver Ditz -- Countries experience : status quo and likely evolutions - Italy / Aurelio Massimiano & Marco Valdonio -- Countries experience : status quo and likely evolutions - Spain / Joan Hortalà i Vallvé -- Countries experience : status quo and likely evolutions - Switzerland / Raoul Stocker & Patrick Schmid -- Countries experience : status quo and likely evolutions - United Kingdom (England and Wales) / Steve Edge & Alicia Tan -- Countries experience : status quo and likely evolutions - United States / Yariv Brauner -- Cross-border allocation of MNEs profits (losses) in light of the digitalization of the economy : an assessment of amount A, B and C / Vikram Chand -- Application of the profit split method to digital business models and to the digitalization of the economy / Vikram Chand -- Selected industry experiences and theoretical approaches / Emmanuel Llinares & Amanda Pletz.