Master of Advanced Studies in International Tax Law, Leiden

Leiden, The Netherlands
15 April 2014
Hosted By: International Tax Center, Leiden

NERA Vice President Sébastien Gonnet and Affiliated Consultant Pim Fris were invited to give a lecture at the International Tax Center in Leiden as part of the Master of Advanced Studies in International Tax Law. Mr. Gonnet and Mr. Fris delivered a presentation entitled "Value Chain Analysis in the Context of Transfer Pricing -- Case Study." Value chain analysis has become an increasing focus in transfer pricing as an appropriate tool to apprehend value creation within a company. The lecture covered a practical case study in which a value chain analysis has been used as a tool for a qualitative assessment of steps in a company's value creation, and has served as a framework for identifying bargaining positions of entities involved therein. Their presentation demonstrated how value chain analysis helped the selection and application of the most appropriate transfer pricing methods for the case at hand.

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