Value Chain Analysis – the BEPS version of Transfer Pricing? - Couverture souple

Huibregtse, Mr. Steef; Menezes, Ms. Marina; Sukmatullahi, Ms. Kartika

 
9781070615448: Value Chain Analysis – the BEPS version of Transfer Pricing?

Synopsis

This article examines the holistic transfer pricing approach that a number of countries have been implementing into their laws following the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative. In this context, a value chain analysis (VCA) approach aligns business models, finance and tax positions and the governance of multinational enterprises (MNEs) with best practice under the OECD/G20 BEPS initiative.

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