Strategic Control of Transfer Pricing in a BEPS Context

Christian Plesner Rossing; Thomas C. Pearson; Ardit Nesimi

Strategic Control of Transfer Pricing in a BEPS Context

Christian Plesner Rossing, Thomas C. Pearson, Ardit Nesimi

Department of Accounting

Research output: Contribution to journal › Journal article › Research › peer-review

Abstract

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.

Original language	English
Journal	International Transfer Pricing Journal
Volume	23
Issue number	3
Pages (from-to)	223-231
ISSN	1385-3074
Publication status	Published - 2016

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Cite this

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title = "Strategic Control of Transfer Pricing in a BEPS Context",

abstract = "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.",

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T1 - Strategic Control of Transfer Pricing in a BEPS Context

AU - Rossing, Christian Plesner

AU - Pearson, Thomas C.

AU - Nesimi, Ardit

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N2 - 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.

AB - 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.

M3 - Journal article

VL - 23

SP - 223

EP - 231

JO - International Transfer Pricing Journal

JF - International Transfer Pricing Journal

SN - 1385-3074

IS - 3

ER -