The Resource Hub structures in light of BEPS Actions 8-10

Hub structures in light of BEPS Actions 8-10

Label
Hub structures in light of BEPS Actions 8-10
Title
Hub structures in light of BEPS Actions 8-10
Creator
Subject
Language
eng
Summary
Globalization has led multinational enterprises to reconsider their strategic approaches from a centralization perspective, enhancing new hub structures. In light of recent literature and the OECD Guidelines issued in July 2017, this contribution tries to define the different types of such structures, depending on the functions performed, assets owned, and risk managed
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 1 ; p. 43-49
http://library.link/vocab/creatorName
Ferraro, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • BEPS Action Plan
  • functional analysis
Label
Hub structures in light of BEPS Actions 8-10
Instantiates
Publication
Label
Hub structures in light of BEPS Actions 8-10
Publication

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      52.37366609999999 4.9336932
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