Central procurement operating models in a multinational group Cristina Zenha Rella
By: Rella, Cristina Zenha
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Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | EMPRESAS MULTINACIONALES | PAISES BAJOS
In:
International Transfer Pricing Journal v. 26, n. 5, September / October 2019, p. 333-344Summary: This article analyses the transfer pricing considerations in relation to a central procurement operating model, in line with the OECD Transfer Pricing Guidelines (2017) and the recommendations from the OECD's Base Erosion and Profit Shifting (BEPS) Project. The analysis also addresses the arm's length approach to allocate joint efficiencies within a multinational group. It furthermore takes into account the specific court cases and subsequent transfer pricing decrees in the Netherlands related to these central procurement structures.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/5-8 (Browse shelf) | Available | ITPJ/2019/5-8 |
Disponible únicamente en formato electrónico.
Resumen.
This article analyses the transfer pricing considerations in relation to a central procurement operating model, in line with the OECD Transfer Pricing Guidelines (2017) and the recommendations from the OECD's Base Erosion and Profit Shifting (BEPS) Project. The analysis also addresses the arm's length approach to allocate joint efficiencies within a multinational group. It furthermore takes into account the specific court cases and subsequent transfer pricing decrees in the Netherlands related to these central procurement structures.
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