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