The Resource A rethink of location-specific advantages with an analysis of the Chinese approach

A rethink of location-specific advantages with an analysis of the Chinese approach

Label
A rethink of location-specific advantages with an analysis of the Chinese approach
Title
A rethink of location-specific advantages with an analysis of the Chinese approach
Creator
Subject
Language
eng
Summary
This article aims to provide an overview of the current debate on location-specific advantages (LSAs) and their implications for the future of transfer pricing research. With a special focus on the Chinese approach to LSAs, it compares the views of the OECD, the United Nations and the United States. Furthermore, it analyses LSAs from a conceptual, economic and transfer pricing perspective. In particular, this article identifies three issues arising from the LSA debate, namely the conflict between taxing MNEs and the arm's length principle, the data constraints on local comparables and the increased concerns regarding marketing activities
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 6 ; p. 482-502
http://library.link/vocab/creatorName
Peng, C. (X.)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • MNE
  • arm's length principle
  • foreign investment
Label
A rethink of location-specific advantages with an analysis of the Chinese approach
Instantiates
Publication
Label
A rethink of location-specific advantages with an analysis of the Chinese approach
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...