Strategic Control of Transfer Pricing in a BEPS Context

Christian Plesner Rossing, Thomas C. Pearson, Ardit Nesimi

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In the context of the BEPS Final Reports released by the OECD on 5 October 2015, the need to develop and implement strategies for international transfer pricing has been further intensified. Currently, the quality of transfer pricing strategies across multinational enterprises (multinationals) varies significantly. Some multinationals have fairly advanced approaches to transfer pricing, while others still struggle with basic strategic formulation and implementation – or seem to have no formal strategic approach at all.
This article provides an overview of key concepts for controlling transfer pricing strategies based on the so-called Levers of Control[1] framework.
TidsskriftInternational Transfer Pricing Journal
Udgave nummer3
Sider (fra-til)223-231
StatusUdgivet - 2016