Transfer Pricing Value Chains and Supply Chains Post-BEPS

16 October 2019
By Dr. Yves Hervé and Dr. Vladimir Starkov

In an interview published in Financier Worldwide Magazine’s Special Report for November 2019, NERA Managing Director Dr. Yves Hervé and Director Dr. Vladimir Starkov discuss the effect of the OECD’s 15-point Base Erosion and Profit Sharing (BEPS) initiative on transfer pricing value chains and supply chains.

Dr. Hervé and Dr. Starkov outline the overall impact of the OECD’s reforms; best practice recommendations on how to deal with value chain analysis in terms of transfer pricing compliance; and how companies can achieve coherent, substantive, and transparent tax structures for their value and supply chains.

They also warn that because the OECD continues to work on some of the BEPS initiatives, such as the minimum taxation of the income earned by multinationals in low-tax jurisdictions and taxation of the digital economy, taxpayers have to be ready to face new compliance challenges in the months and years ahead.