经济合作与发展组织(OECD)早在税基侵蚀和利润转移(BEPS)第1项行动计划《应对数字经济所带来的税务挑战》中就提出“转让定价工作应视跨国企业更大范围内一体化所带来的影响,并评估对于价值链分析和利润分割法不断增强以来的必要性”。2015年,OECD出台了BEPS第10项行动计划中的《关于在全球价值链背景下运用利润分割法的讨论稿》,该讨论稿就利润分割法在全球价值链背景下的应用做了分析与 The Organization for Economic Co-operation and Development (OECD) stated in its First Tax Action on Tariff Erosion and Profit Transfer (BEPS) Action Plan to Address the Tax Challenges of the Digital Economy that “the transfer pricing should be seen as a broader scope for multinationals Within the integration and assess the need for the value chain analysis and the growing division of profits ”. In 2015, the OECD introduced the “Discussion Paper on the Use of Dividend Law in the Context of Global Value Chains” in BEPS Action Plan 10, which analyzed the application of the profit splitting method in the context of the global value chain