1. Discussion Draft on the Use of Profit Splits in the Context of Global Value Chains;BEPS Action,2014
2. Transfer Pricing in Business Restructurings – Reasoning from Implausible Assumptions Issue Note 2 – (OECD, Discussion Draft)
3. Cost Contribution Arrangements
4. Discussion Draft on the Use of Profit Splits in the Context of Global Value Chains, above fn.11, paras 1 and 33 and following;Beps Oecd;Action