“Introducing the Profit Split Method (PSM) – To Apply or Not to Apply, This is a BEPS Question,” explores the PSM’s origins and its role in profit distribution among controlled entities. It demonstrates PSM’s versatility in scenarios involving nonroutine intangible property, significant entrepreneurial risk, and integrated value chains. The PSM process aligns transfer pricing outcomes with economic activities and value contributions, thus supporting the BEPS objective. By employing the PSM, MNEs can robustly substantiate their transfer pricing policies and results. Continue reading
TRANSFER PRICING INSIGHTS 