Applying the profit split method Alan Shapiro, Eunice Kuo and Anis Chakravarty of Deloitte discuss the OECD’s new discussion draft.
The OECD hard-to-value intangible guidance Philippe Penelle of Deloitte Tax LLP looks at the lessons learned from the US commensurate with income standard.
Value chain analysis – the role of operating leverage Shanto Ghosh, Arindam Mitra and Philippe Penelle of Deloitte Tax LLP examine the role of operating leverage.
