Master of Advanced Studies in International Tax Law

Leiden, The Netherlands
01 April 2018
Hosted By: International Tax Center, Leiden

Director Sébastien Gonnet gave a lecture in April 2018 at the International Tax Center in Leiden as part of the Master of Advanced Studies in International Tax Law. Mr. Gonnet 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 ccovered 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. In the context of significant changes to be expected in the international tax/transfer pricing fields (driven by the OECD), the 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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