Determining Taxable Income According to the Profit Split Method for Financial Services Companies

Fri Oct 24 10:50:20 EDT 2014
By Dr. Stuart Harshbarger and Amanda Pletz

NERA Vice President Dr. Stuart Harshbarger and Senior Consultant Amanda Pletz delivered a presentation on the Profit Split Method ("PSM") on 24 October 2014. Their presentation covered the use of PSM, how to identify the Significant People Functions ("SPF"), the attribution of risks, the attribution of tangible and intangible assets, the application of PSM to financial services companies, the application of Industrial Organization Theory, practical application of the SPF approach, and the application of transfer pricing methods.