The Resource Group synergies and the Shapley value analysis : a game theory approach

Group synergies and the Shapley value analysis : a game theory approach

Label
Group synergies and the Shapley value analysis : a game theory approach
Title
Group synergies and the Shapley value analysis : a game theory approach
Creator
Subject
Language
eng
Summary
The OECD Transfer Pricing Guidelines acknowledge the importance of accounting for MNE group synergies for transfer pricing purposes. This article proposes a practical game theory approach to arrive at an equitable distribution of the profits related to group synergies between members of an MNE group, based on the measurable contribution of the parties
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 24 (2017), no. 5 ; p. 351-357
http://library.link/vocab/creatorName
  • Batrakova, S
  • Hoefele, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • MNE
  • comparability analysis
  • transfer pricing
Label
Group synergies and the Shapley value analysis : a game theory approach
Instantiates
Publication
Label
Group synergies and the Shapley value analysis : a game theory approach
Publication

Library Locations

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