Excess Profit Allocation

Excess Profit Allocation is a methodological framework in transfer pricing and international taxation that allocates profits beyond routine returns to entities contributing significant intangibles, market advantages, or other value-driving activities not adequately compensated under traditional profit allocation approaches.

18

Publications

900

Citations

59

Authors

32

Institutions

Publications per year

2017–2026

13

Authors

59

  1. YW
    Yong Wang

    Chongqing Jiaotong University, China

    3 publications · 146 citations

    3

    h-index

  2. HW
    Haizhong Wang

    Oregon State University, United States

    2 publications · 42 citations

    2

    h-index

  3. JF
    Jianxin Fan

    Chongqing Jiaotong University, China

    2 publications · 42 citations

    2

    h-index

  4. MX
    Maozeng Xu

    Chongqing Jiaotong University, China

    2 publications · 124 citations

    2

    h-index

  5. GE
    George E. Lent

    International Monetary Fund, United States

    1 publications · 22 citations

    1

    h-index

1–5 of 59

Venues

  1. European Journal of Operational Research

    3 publications · 144 citations

    3

    h-index

  2. Applied Soft Computing

    2 publications · 126 citations

    2

    h-index

  3. 1

    h-index

  4. Journal of Political Economy

    JPE · 1 publications · 22 citations

    1

    h-index

  5. Sustainability

    1 publications · 10 citations

    1

    h-index

1–5