Abstract
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 |
Cite this
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Strategic Control of Transfer Pricing in a BEPS Context. / Rossing, Christian Plesner; Pearson, Thomas C.; Nesimi, Ardit.
In: International Transfer Pricing Journal, Vol. 23, No. 3, 2016, p. 223-231.Research output: Contribution to journal › Journal article › Research › peer-review
TY - JOUR
T1 - Strategic Control of Transfer Pricing in a BEPS Context
AU - Rossing, Christian Plesner
AU - Pearson, Thomas C.
AU - Nesimi, Ardit
PY - 2016
Y1 - 2016
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.
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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 -