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The Profit Split Application

October 9, 2025 11:00am ET

The profit split method is easy to understand—you distribute profits between entities based on value creation. But it’s also the most subjective of the OECD’s approved methods. In this webinar, we explain what makes the profit split method so tricky—everything from criteria for profit allocation and lack of comparable data, to difficulties valuing intangibles and problematic functional analyses—and why it may be time to embrace this unpopular method.

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Learning Objectives

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Speakers

Pavlo

Pavlo Sugulov

Team Lead Senior Manager

Pavlo oversees preparation of transfer pricing documentation at Exactera. With four years at the company and 18 years of experience as a transfer pricing economist at accounting firms, he has assisted multinational companies with planning, documentation, and controversy management. Pavlo has prepared a number of transfer pricing studies complying with documentation requirements, which were accepted by taxation authorities in transfer pricing audits

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