Value Chain Analysis – the BEPS version of Transfer Pricing?

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Value Chain Analysis – the BEPS version of Transfer Pricing?

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.

Statement of Responsibility

Author(s)

Steef Huibregtse - Personal Name
Marina Menezes - Personal Name
Kartika Sukmatullahi - Personal Name

Edition

Call Number

23 VAL ste

ISBN/ISSN

978-1070615448

Subject(s)

Special Topics of Transfer Pricing

Classification

23 VAL ste

Series Title

GMD

Book

Language

English

Publisher

Transfer Pricing Technologies BV.

Publishing Year

2019

Publishing Place

United States of America

Collation

27p; 25.5 cm

Specific Detail Info

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