The Resource Verrechnungspreise in der digitalisierten Welt – Quo vadis? Teil 4 : Plattformökonomie

Verrechnungspreise in der digitalisierten Welt – Quo vadis? Teil 4 : Plattformökonomie

Label
Verrechnungspreise in der digitalisierten Welt – Quo vadis? Teil 4 : Plattformökonomie
Title
Verrechnungspreise in der digitalisierten Welt – Quo vadis? Teil 4 : Plattformökonomie
Creator
Subject
Language
eng
Summary
In this fourth part of the series of articles, the special features relevant for transfer pricing purposes are elaborated using the example of digital platforms. Conducting comparability analyses for digital business models is a major challenge for companies. Value creation processes that have changed due to digitalisation make comparability more difficult. In addition, terms such as network effects take on a new economic meaning. These change processes put the applicability of the arm's length principle to a great test
Citation source
In: Beck.digitax. - München. - (2022), no. 2 ; p. 82-92
http://library.link/vocab/creatorName
Fischer, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • digital economy
  • transfer pricing
  • platform economy
  • value creation
  • comparability analysis
  • arm's length principle
Label
Verrechnungspreise in der digitalisierten Welt – Quo vadis? Teil 4 : Plattformökonomie
Instantiates
Publication
Label
Verrechnungspreise in der digitalisierten Welt – Quo vadis? Teil 4 : Plattformökonomie
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932