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Transfer pricing in the edtech industry electrónico Sunny K. Bilaney

By: Bilaney, Sunny Kishore.
Material type: ArticleArticlePublisher: 2021Subject(s): EDUCACION | INDUSTRIA | TECNOLOGÍA DE LA INFORMACIÓN | PRECIOS DE TRANSFERENCIA In: International Transfer Pricing Journal v. 28, n. 3, 2021, 10 p.Summary: The edtech/e-learning sector achieved astronomical growth and witnessed significant funding and expansion in 2020. With the growth in this sector, business models have evolved. In this article, the author analyses the edtech industry, its ecosystem, key value drivers and operating model. This analysis is followed by guidance on a plausible transfer pricing policy that may be considered under different models.
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Resumen.

The edtech/e-learning sector achieved astronomical growth and witnessed significant funding and expansion in 2020. With the growth in this sector, business models have evolved. In this article, the author analyses the edtech industry, its ecosystem, key value drivers and operating model. This analysis is followed by guidance on a plausible transfer pricing policy that may be considered under different models.

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