Concepedia

Profit Split Agreements

Profit Split Agreements is a transfer pricing method that allocates profits from intercompany transactions among related entities based on the relative value of each entity's contribution, typically through the separation of joint profits into economically significant and residual components.

4

Publications

195

Citations

8

Authors

11

Institutions

Publications per year

2017–2026

1

Parents

Publications

4

Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split

Reuven S. Avi-Yonah, Kimberly A. Clausing, Michael C. Durst · SSRN Electronic Journal · 2008 · 134 citations · Full text

, , +17

Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split

Reuven S. Avi-Yonah, Kimberly A. Clausing, Michael C. Durst · Florida Tax Review · 2022 · 24 citations · Full text

, , +17

Integration of the profit-split transfer pricing method in the design of global supply chains with a focus on offshoring context

Ramzi Hammami, Yannick Frein · Computers & Industrial Engineering · 2014 · 19 citations

, , +14

Comparative Economic-Performance Analysis of Production-Sharing Contracts in Angola, Equatorial Guinea, Gabon, and Nigeria

Joseph C. Echendu, Omowunmi O. Iledare, Emmanuel I. Onwuka · SPE Economics & Management · 2015 · 18 citations

, , +16

1–4 of 4

Authors

8

  1. KA
    Kimberly A. Clausing

    Reed College, United States

    2 publications · 158 citations

    2

    h-index

  2. MC
    Michael C. Durst

    University of Michigan, United States

    2 publications · 158 citations

    2

    h-index

  3. RS
    Reuven S. Avi-Yonah

    University of Michigan, United States

    2 publications · 158 citations

    2

    h-index

  4. EI
    Emmanuel I. Onwuka

    University of Port Harcourt, Nigeria

    1 publications · 18 citations

    1

    h-index

  5. RH
    Ramzi Hammami

    Centre National de la Recherche Scientifique, France

    1 publications · 19 citations

    1

    h-index

1–5 of 8

Institutions

11

  1. University of Michigan

    Ann Arbor, United States

    2 h-index

    2 publications

    158 citations

  2. World Bank

    Washington, United States

    1 h-index

    1 publications

    18 citations

  3. Energy Institute

    London, United Kingdom

    1 h-index

    1 publications

    18 citations

  4. Université Joseph Fourier

    Grenoble, France

    1 h-index

    1 publications

    19 citations

  5. Institut polytechnique de Grenoble

    Grenoble, France

    1 h-index

    1 publications

    19 citations

  6. Université Grenoble Alpes

    Saint-Martin-d'Hères, France

    1 h-index

    1 publications

    19 citations

  7. Centre National de la Recherche Scientifique

    Paris, France

    1 h-index

    1 publications

    19 citations

  8. École Supérieure de Commerce de Rennes

    Rennes, France

    1 h-index

    1 publications

    19 citations

1–8 of 11

Venues

  1. SPE Economics & Management

    1 publications · 18 citations

    1

    h-index

  2. Florida Tax Review

    1 publications · 24 citations

    1

    h-index

  3. Computers & Industrial Engineering

    1 publications · 19 citations

    1

    h-index

  4. SSRN Electronic Journal

    Repository · 1 publications · 134 citations

    1

    h-index

1–4