Profit splits and their application in the energy and resources sector The OECD has issued new guidance on applying the profit-split method (PSM) in the energy and resources (E&R) sector. But will this see an uptick in its use? By Mark Barker & Aengus Barry March 05 2019
Transfer pricing disputes and implications for centralised commodity trading hubs Transfer pricing (TP) litigation surrounding the energy and resources (E&R) sector has increased drastically over the past two years. While determining the owner of the commodity price risk has drawn... By Mark Barker & Aengus Barry March 05 2019
