Strategic Control of Transfer Pricing in a BEPS Context

Christian Plesner Rossing, Thomas C. Pearson, Ardit Nesimi

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Resumé

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.
OriginalsprogEngelsk
TidsskriftInternational Transfer Pricing Journal
Vol/bind23
Udgave nummer3
Sider (fra-til)223-231
ISSN1385-3074
StatusUdgivet - 2016

Citer dette

Rossing, Christian Plesner ; Pearson, Thomas C. ; Nesimi, Ardit. / Strategic Control of Transfer Pricing in a BEPS Context. I: International Transfer Pricing Journal. 2016 ; Bind 23, Nr. 3. s. 223-231.
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Strategic Control of Transfer Pricing in a BEPS Context. / Rossing, Christian Plesner; Pearson, Thomas C.; Nesimi, Ardit.

I: International Transfer Pricing Journal, Bind 23, Nr. 3, 2016, s. 223-231.

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

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