Transcription of Revised Guidance on Profit Splits - OECD.org
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Revised Guidance on Profit Splits - OECD.org
BEPS ACTIONS 8-10 Revised Guidance on Profit Splits 1 discussion draft ON THE Revised Guidance ON Profit Splits 4 July 2016 Public comments are invited on this discussion draft which deals with the clarification and strengthening of the Guidance on the transactional Profit split method, as set out in the BEPS Actions 8-10, 2015 Final This draft sets out the text of proposed Revised Guidance on the application of the transactional Profit split method, together with a number of questions. The questions are intended to elicit responses which will then be taken into account by Working Party No. 6 in considering revisions to the relevant Guidance in Chapter II of the Transfer Pricing Guidelines. The discussion draft necessarily concentrates on the Guidance proposed to be included in Chapter II, but respondents are reminded that such Guidance is provided within a framework of other relevant Guidance .
1 DISCUSSION DRAFT ON THE REVISED GUIDANCE ON PROFIT SPLITS 4 July 2016 Public comments are invited on this discussion draft …
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