Using Value Chain Analysis to Define and Communicate Effective Transfer Pricing Policies

Orlando, FL
20 January 2017
Hosted By: ABA Tax Section

Under the OECD BEPS Action Plan, multinational enterprises are required to articulate, document, and defend their global transfer pricing policies to avoid costly litigation or double taxation.  A central focus of the new country-by-country global reporting requirements is the articulation of value creation processes and their implications for determining transfer pricing under the arm’s length standard.  

A long-standing hallmark of NERA’s Transfer Pricing practice has been the application of the value chain analysis framework to define and illustrate effectively clients’ business models and associated value creation processes.  NERA Managing Director Dr. Harlow Higinbotham, and Associate Directors Nihan Mert-Beydilli and Dr. Vladimir Starkov will present at a breakfast seminar at the American Bar Association Tax Section 2017 Midyear Meeting on 19 January 2017.

The seminar presentation will describe what value chain analysis is and provide case studies to illustrate how these analytic tools are applied to develop a robust definition of the relevant functions and risks and where and how value is created across the organization to enhance effective application of the arm’s length standard and communication with tax authorities and business managers alike.

NERA's complimentary breakfast briefing is open to registered attendees of the ABA’s Taxation Midyear meeting. To register, send an email to the ABA.

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