OECD vs. U.S. Profit-Split Method Guidance Differences and Similarities
24 April, 2023
Our second article in a series on the profit split method (“PSM”), “The Profit-Split Method: A Comparison of U.S. and OECD Guidance,” published in Tax Notes International on April 24, 2023. We describe what multinational enterprises (MNEs) must understand to navigate the differences and similarities between the U.S. Treasury’s transfer pricing regulations (“U.S. Regs”) and the […]
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