{"has_more":true,"total_items":12,"items":[{"vg_id":0,"published_date":2015,"authors":[{"author_name":"Aligning Oecd"},{"author_name":" Transfer"},{"author_name":" Outcomes"},{"author_name":" Value"},{"author_name":" Creation"}],"doi":"https://doi.org/10.1787/9789264241244-en"},{"vg_id":0,"published_date":2003,"journal":"Observers have noted that expanded us of profit split methods represents a slow and gradual drift toward formulary apportionment (that is, the use of a formula using factors such as sales or number of employees instead of focusing on taxing net profits). See JINYAN LI, INTERNATIONAL TAXATION"},{"vg_id":0,"journal":"More recently, the BEPS Inclusive Framework looked beyond the arm's length principle"},{"vg_id":0,"published_date":2019,"authors":[{"author_name":" Oecd/G20"},{"author_name":" Base"},{"author_name":" Profit"},{"author_name":"Addressing Project"},{"author_name":" The"},{"author_name":" Challenges"},{"author_name":" The"},{"author_name":" Of"},{"author_name":" Economy -Policy"},{"author_name":" Note"}],"doi":"https://doi.org/10.1787/9789264218789-2-en"}]}