The article ‘Sector focus: infrastructure’ (E Walker H Self J Christianand and A Walker) Tax Journal 30 November 2012 included an infrastructure feature to which I contributed a section on transfer pricing in the international engineering and construction (E&C) sector. That gave an overview of one approach to pricing using the profit split method. In simple terms the profit split method in this context is a way of determining the allocation of returns between entities in a project supply chain by subtracting routine returns for project activities from the overall project return and giving the remaining or residual return to one or more participants in the project supply chain. This article looks more...
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The article ‘Sector focus: infrastructure’ (E Walker H Self J Christianand and A Walker) Tax Journal 30 November 2012 included an infrastructure feature to which I contributed a section on transfer pricing in the international engineering and construction (E&C) sector. That gave an overview of one approach to pricing using the profit split method. In simple terms the profit split method in this context is a way of determining the allocation of returns between entities in a project supply chain by subtracting routine returns for project activities from the overall project return and giving the remaining or residual return to one or more participants in the project supply chain. This article looks more...
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