Ferraton, Aurora
Location - specific advantages and transfer pricing / Aurora Ferraton .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author describes the context surrounding the location-specific advantage debate by examining the instances and circumstances that give rise to location-specific advantages - in particular location savings and market premiums. The article further discusses how such advantages should be treated from a transfer pricing perspective, taking current approaches and views into account, as well as considering new global changes in the outsourcing industry, and the current economic environment of automation of work and digital innovations and transformations.
ACTIVIDADES ECONOMICAS
LOCALIZACION
PRECIOS DE TRANSFERENCIA
International Transfer Pricing Journal 1385-3074 v. 26, n. 6, November / December 2019, p. 420-429
Location - specific advantages and transfer pricing / Aurora Ferraton .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author describes the context surrounding the location-specific advantage debate by examining the instances and circumstances that give rise to location-specific advantages - in particular location savings and market premiums. The article further discusses how such advantages should be treated from a transfer pricing perspective, taking current approaches and views into account, as well as considering new global changes in the outsourcing industry, and the current economic environment of automation of work and digital innovations and transformations.
ACTIVIDADES ECONOMICAS
LOCALIZACION
PRECIOS DE TRANSFERENCIA
International Transfer Pricing Journal 1385-3074 v. 26, n. 6, November / December 2019, p. 420-429