Value Creation Analysis for Transfer Pricing Purposes

Download or Read eBook Value Creation Analysis for Transfer Pricing Purposes PDF written by Brigitte Baumgartner and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle.

Author	: Brigitte Baumgartner
Publisher	:
Total Pages	:
Release	: 2018
ISBN-10	: OCLC:1262848478
ISBN-13	:
Rating	: 4/5 (78 Downloads)

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Book Synopsis Value Creation Analysis for Transfer Pricing Purposes by : Brigitte Baumgartner

Book excerpt: The author presents a practical and pragmatic option to perform value creation analysis for transfer pricing purposes. Following Michael Porter's concepts, this article addresses five steps that can help the reader understand and follow an economic analysis to align a transfer pricing policy with a company strategy.

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This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles.