Comments on the OECD's Public Discussion Draft BEPS Actions 8-10, 'Revised Guidance on Profit Splits', Issued on 4 July 2016

4 Pages Posted: 2 Jan 2020

See all articles by Lorraine Eden

Lorraine Eden

Dept of Management, Mays Business School, Texas A&M University ; School of Law, Texas A&M University

Date Written: September 5, 2016

Abstract

Commentary submitted to the OECD on the OECD's Discussion Draft on BEPS Action Items 8-10 - Guidance on Profit Splits. My comments focus on value chains and value chain analysis, allocation keys in profit splits, and problems inherent in the method of calculating the residual profit split method.

Keywords: transfer pricing, OECD, profit split method, BEPS, allocation key, value chain, international tax

JEL Classification: F23, H25, H26, K34, K420, K330, L11

Suggested Citation

Eden, Lorraine, Comments on the OECD's Public Discussion Draft BEPS Actions 8-10, 'Revised Guidance on Profit Splits', Issued on 4 July 2016 (September 5, 2016). Available at SSRN: https://ssrn.com/abstract=3500572 or http://dx.doi.org/10.2139/ssrn.3500572

Lorraine Eden (Contact Author)

Dept of Management, Mays Business School, Texas A&M University ( email )

Dept of MGMT, TAMU 4221
College Station, TX 77843-4221
United States
979-777-3489 (Phone)

HOME PAGE: http://mays.tamu.edu/mgmt/

School of Law, Texas A&M University ( email )

1515 Commerce St.
Fort Worth, TX Tarrant County 76102
United States
9797773489 (Phone)

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