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3. Addressing Challenging Transfer Pricing Items which Arose from BEPS - Enrique Rayon

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Profit Split<br />

π<br />

Typical Allocation of<br />

Economic Returns<br />

Routine<br />

Distribution<br />

Routine<br />

Manufacturing<br />

Intangibles<br />

Routine<br />

Profit<br />

Nonroutine<br />

Profit<br />

(aka:<br />

residual profit)<br />

<strong>Transfer</strong> <strong>Pricing</strong> | 2017

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