698(Vol.14,no.17) In Practice The Profit Split Method in Cash Pooling Transactions BY JORG H Cash Pooling strument that gs by achiev- compared to a situa- tiona have im tems. The creased which has border cas This a spective how cas into arm's-length method applied t tion. nk In today's prac tion schemes bank a applicatio simple calculation rates Dr. Jorg Hulshorst is economist with the team of Deloitte Touche GmbH in Dus seldorf, Germany 12-21-05 Copyright 2005 TAX MANAGEMENT INC., a subsidiary of The Bureau of National Affairs, Inc. TMTR ISSN 1063-2069