Download or read book 'Profits' in Profit-split Methods : Hazardous Crossovers on the Way to Global Formulary Apportionment written by R. Robillard and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The author examines the OECD's guidance on the profit-split method from the introduction of the Transfer Pricing Guidelines in 1979 to today, emphasizing the consistency of the guidance on the determination of profits to split and pointing to a shift, one he sees as hazardous, in the guidance on the split of the profits.