Strategic Control of Transfer Pricing in a BEPS Context

Christian Plesner Rossing, Thomas C. Pearson, Ardit Nesimi

Research output: Contribution to journalJournal articleResearchpeer-review


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 languageEnglish
JournalInternational Transfer Pricing Journal
Issue number3
Pages (from-to)223-231
Publication statusPublished - 2016

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