The Resource Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative

Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative

Label
Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative
Title
Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative
Creator
Subject
Language
eng
Summary
In this article, the authors examine the implications of the proposals in relation to the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative for the transfer pricing practices of a number of Latin American countries, with special emphasis on value chain analysis
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 11 ; p. 636-650
http://library.link/vocab/creatorName
  • Huibregtse, S.B
  • Muñoz Rodríguez, S.C
  • Severini, B
  • Delgado Perea, A
Geographic coverage
  • Central America
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • MNE
  • transfer pricing
  • value chain analysis
  • value creation
  • BEPS Action Plan
Label
Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative
Instantiates
Publication
Label
Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative
Publication

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