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
Parents
18
1–5 of 18
59
3
h-index
2
h-index
2
h-index
2
h-index
1
h-index
1–5 of 59
32
Chongqing Jiaotong University
Chongqing, China
3 h-index
11 publications
562 citations

University of Electronic Science and Technology of China
Chengdu, China
2 h-index
2 publications
163 citations
Oregon State University
Corvallis, United States
2 h-index
3 publications
62 citations
University of Washington
Seattle, United States
2 h-index
3 publications
230 citations

Zhejiang University
Hangzhou, China
2 h-index
10 publications
828 citations

South China University of Technology
Guangzhou, China
1 h-index
1 publications
59 citations
Université de Technologie de Troyes
Troyes, France
1 h-index
2 publications
260 citations
Dalian University of Technology
Dalian, China
1 h-index
2 publications
80 citations
1–8 of 32
3 publications · 144 citations
3
h-index
2 publications · 126 citations
2
h-index
1 publications · 57 citations
1
h-index
JPE · 1 publications · 22 citations
1
h-index
1 publications · 10 citations
1
h-index
1–5