A rethink of location-specific advantages with an analysis of the Chinese approach
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The work A rethink of location-specific advantages with an analysis of the Chinese approach represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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A rethink of location-specific advantages with an analysis of the Chinese approach
Resource Information
The work A rethink of location-specific advantages with an analysis of the Chinese approach represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- A rethink of location-specific advantages with an analysis of the Chinese approach
- 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
- Geographic coverage
- Asia
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/gY6d7viNPZU/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/gY6d7viNPZU/">A rethink of location-specific advantages with an analysis of the Chinese approach</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
