Experts from NERA’s Global Transfer Pricing Practice have published a series of articles on location specific advantages in BNA’s Transfer Pricing International Journal.

The first article, “Location Specific Advantages—Principles,” by Vice President Sébastien Gonnet and Special Consultant Pim Fris, provides an analytical framework and economic tools for identifying, quantifying, and apportioning super-profits arising from location advantages.

The second article, “Location Specific Advantages—Case Studies,” by Vice Presidents Sébastien Gonnet and Dr. Vladimir Starkov with former Vice President Makoto Ikeya, applies the framework estabalished in the first article in the context of manufacturing, services, and distribution.

The third article, “Location Specific Advantages—China,” by Vice President Sébastien Gonnet, assesses what economic methods can be used to properly quantify and apportion the location specific advantages between a Chinese subsidiary and its foreign parent and/or the other parts of the group to which it belongs.