The Profit-Split Method: A Comparison of U.S. and OECD Guidelines

April 24th, 2023

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The Profit-Split Method: A Comparison of U.S. and OECD Guidance

In this article, the second installment in a series, Guy Sanschagrin and Doug L. Schwerdt of WTP Advisors compare U.S. and OECD guidance for applying the profit-split method and discuss two distinct types: the comparable profit-split method and the residual profit-split method.

Reprinted from Tax Notes International, April 24, 2023, p. 489.