Location - specific advantages and transfer pricing Aurora Ferraton
By: Ferraton, Aurora
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Material type: 
ArticlePublisher: 2019Subject(s): ACTIVIDADES ECONOMICAS | LOCALIZACION | PRECIOS DE TRANSFERENCIA
In:
International Transfer Pricing Journal v. 26, n. 6, November / December 2019, p. 420-429Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/6-5 (Browse shelf) | Available | ITPJ/2019/6-5 |
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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.
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