Taxation and Value Creation

03 August 2021
Dr. Emmanuel Llinares and Ralph Meghames

As part of the Taxation and Value Creation book published in April 2021 (Volume 19 in the EATLP International Tax Series,) edited by Werner Haslehner and Marie Lamensch, NERA’s Head of Transfer Pricing Dr. Emmanuel Llinares and Associate Director Ralph Meghames have authored a chapter titled “Value Chain Analysis: An Analytical Tool to Evaluate Economic Contribution in the Overall Framework of Value Creation.”

In this chapter, the authors reflect on their practical experience conducting value chain analyses in a transfer pricing context. The purpose of this chapter is to provide views on the purposes of a value chain analysis in transfer pricing, a description of a value chain analytical framework, and a discussion on the uses and misuses of such analysis.

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