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

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

Softcover

ISBN 10: 1070615447 ISBN 13: 9781070615448

Publisher: Independently published, 2019

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.

Edition details

• Publisher: Independently published
• Publication date: 2019
• Language: English
• ISBN 10: 1070615447
• ISBN 13: 9781070615448
• Binding: Paperback
• Number of pages: 27