Download or read book The Profit Split Method : Insights from BEPS Follow-ups [part 3]. written by R. Petruzzi and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article is the third part of a three-part contribution that attempts to provide the historical development, status quo, and future direction of the profit split method, especially by taking into account the OECD/G20 base erosion and profit shifting (BEPS) project. This article ponders the role of the profit split method in the future BEPS work, namely the application within the 2008 OECD "Report on the attribution of profits to permanent establishments" and the possibility of it being a toolkit for developing countries.