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The Residual Profit Split Method and its new acceptance in Europe related to platform concepts

THE RESIDUAL PROFIT SPLIT METHOD AND ITS NEW
ACCEPTANCE IN EUROPE RELATED TO PLATFORM
CONCEPTS

The OECD’s Base Erosion and Profit Shifting (BEPS) effort has resulted
in many changes in global transfer pricing systems. Rapid
developments in the business world, generally and currently caused by
the corona crisis, make it necessary to constantly review and, if
necessary, adjust transfer pricing systems. As a result, multinational
enterprises more and more opt for transfer pricing methods such as
the Profit Split Method using a residual analysis (RPSM). In the context
of cross-border transfer pricing and the ongoing digitalisation process
emphasis is placed on platform concepts. HERE

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