The dangers of the residual profit split
With the OECD tax reforms apparently converging towards a version of the residual profit split approach, new Tax Justice Network researcher and former advisor on transfer pricing for multinational companies Verónica Grondona explains the origins and risks of the approach. The OECD and G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) presented its “Programme of work to develop
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