The Resource Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0

Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0

Label
Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0
Title
Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0
Creator
Subject
Language
eng
Summary
Digitization has created a new dynamic when considering the taxation of remote sales, which has had a direct impact on transfer pricing models and the remuneration of local sales and marketing activities. In an effort to understand local transfer pricing perspectives, KPMG LLP (KPMG) collected feedback from 26 KPMG International Member Firms to understand the extent to which a cost-plus transfer pricing remuneration for marketing support services would be challenged in today's environment from a local transfer pricing perspective. The authors provide the key insights from that survey
Citation source
In: Tax management transfer pricing report. - Arlington. - (13 August 2019) ; 5 p
http://library.link/vocab/creatorName
  • Liu, D
  • Subramanian, P
  • Stavrakis, N
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • cost plus method
  • transfer pricing
  • services
  • intangibles
  • BEPS Project (OECD)
  • digital economy
Label
Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0
Instantiates
Publication
Label
Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0
Publication

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