{"id":253,"date":"2023-03-27T14:03:48","date_gmt":"2023-03-27T14:03:48","guid":{"rendered":"https:\/\/wtpadvisors.com\/?p=253"},"modified":"2024-02-12T18:19:51","modified_gmt":"2024-02-12T18:19:51","slug":"introducing-the-profit-split-method-to-apply-or-not-to-apply-this-is-a-beps-question-2","status":"publish","type":"post","link":"https:\/\/wtpadvisors.com\/tp-blog\/introducing-the-profit-split-method-to-apply-or-not-to-apply-this-is-a-beps-question-2\/","title":{"rendered":"Introducing the Profit Split Method \u2013 To Apply or Not to Apply, This is a BEPS Question."},"content":{"rendered":"<p>Guy Sanschagrin and Doug Schwerdt\u2019s article \u201c<a href=\"https:\/\/taxnotes.co\/3lIj7m4\" target=\"_blank\" rel=\"noopener\">Introducing the Profit Split Method \u2013 To Apply or Not to Apply, This is a BEPS Question<\/a>\u201d ran in the March 27, 2023, issues of Tax Notes International and Tax Notes Federal. The article examines nuances of the profit split method (PSM), including its origins and when it should be used as a method to help multinational\u00a0companies (MNCs) allocate profits or losses among controlled entities. By using the PSM to evaluate transfer pricing results and determine and evaluate arm\u2019s-length pricing, MNCs can strengthen their support for their global transfer pricing policies and results around the world.<\/p>\n<p>The OECD Transfer Pricing Guidelines (OECD TPG) and U.S. Treasury Regulations (U.S. Regs) specify transfer pricing methods. The two specified profit-based methods in the U.S. Regs are the PSM and the comparable profits method (CPM). While the CPM has traditionally been commonly used as a more straightforward method that compares operating profit returns of \u201ctested party\u201d entities, it is less suitable than the PSM for transactions among controlled entities that jointly contribute nonroutine intangible property, share significant entrepreneurial risk, or cannot be accurately or reliably separated for financial analysis purposes due to an integrated value chain.<\/p>\n<p>Many practitioners who embrace the BEPS initiative view the PSM favorably as it supports the emphasis of BEPS on aligning transfer pricing outcomes with the economic activities and value-add of controlled parties in MNC value chains. The PSM provides a way to achieve the BEPS goal of allocating profits in accordance with value-creating activities (e.g., manufacturing, marketing, distribution, R&amp;D, the contribution of intangibles, etc.).<\/p>\n<p>If you have any questions about the article or would like more information, please get in touch with the authors:<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/in\/guysanschagrin\/\" target=\"_blank\" rel=\"noopener\">Guy Sanschagrin, CPA\/ABV<\/a>, Principal in Charge of Transfer Pricing and Valuation Services, WTP Advisors,\u00a0<a href=\"mailto:guy.sanschagrin@wtpadvisors.com\" target=\"_blank\" rel=\"noopener\">guy.sanschagrin@wtpadvisors.com<\/a><\/p>\n<p><a href=\"http:\/\/linkedin.com\/in\/schwerdt\" target=\"_blank\" rel=\"noopener\">Doug Schwerdt<\/a>, Transfer Pricing Sr. Manager, WTP Advisors,\u00a0<a href=\"mailto:doug.schwerdt@wtpadvisors.com\" target=\"_blank\" rel=\"noopener\">doug.schwerdt@wtpadvisors.com<\/a><\/p>\n<p>Special Thanks:<br \/>\nWe thank\u00a0<a href=\"https:\/\/www.linkedin.com\/in\/kash-mansori-816a736\/\" target=\"_blank\" rel=\"noopener\">Kash Mansori, Ph.D.<\/a>\u00a0in Economics from Princeton University and Managing Director at WTP Advisors, for his expertise in international trade and transfer pricing.<\/p>\n<p>Keep a lookout for our next article, which will examine the PSM differences and similarities outlined in the OECD TPG and U.S. Regs.<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-254\" src=\"https:\/\/wtpadvisors.com\/wp-content\/uploads\/2023\/08\/Profit-Split-image-300x200-1.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Guy Sanschagrin and Doug Schwerdt\u2019s article \u201cIntroducing the Profit Split Method \u2013 To Apply or Not to Apply, This is a BEPS Question\u201d ran in the March 27, 2023, issues of Tax Notes International and Tax Notes Federal. The article examines nuances of the profit split method (PSM), including its origins and when it should [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":491,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,1],"tags":[],"class_list":["post-253","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-profit-split-method","category-transfer-pricing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Introducing the Profit Split Method \u2013 To Apply or Not to Apply, This is a BEPS Question. -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wtpadvisors.com\/tp-blog\/introducing-the-profit-split-method-to-apply-or-not-to-apply-this-is-a-beps-question-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Introducing the Profit Split Method \u2013 To Apply or Not to Apply, This is a BEPS Question. -\" \/>\n<meta property=\"og:description\" content=\"Guy Sanschagrin and Doug Schwerdt\u2019s article \u201cIntroducing the Profit Split Method \u2013 To Apply or Not to Apply, This is a BEPS Question\u201d ran in the March 27, 2023, issues of Tax Notes International and Tax Notes Federal. 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