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Ride-hailing industry electrónico a case for the profit split model Sunny K. Bilaney

By: Bilaney, Sunny Kishore.
Material type: ArticleArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | ECONOMÍA COLABORATIVA | TRANSPORTES POR CARRETERA | INDUSTRIA | CREACIÓN DE VALOR In: International Transfer Pricing Journal v. 28, n. 4, 2021, p. 237-241Summary: The ride-hailing industry has disrupted the traditional taxi business and achieved astronomical growth in the last decade. However, 2020 was an exceptional year where demand plummeted due to the COVID-19 pandemic. But the industry is expected to swiftly revive. Although the ride-hailing business is a type of platform business model, it is significantly a local industry by nature. In this article, the author analyses the ride-hailing industry, emerging trends in this industry and key value-creating activities/value drivers of the business. This analysis is followed by guidance on a plausible transfer pricing model that aligns with value-creating activities.
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Disponible únicamente en formato electrónico.

Resumen.

The ride-hailing industry has disrupted the traditional taxi business and achieved astronomical growth in the last decade. However, 2020 was an exceptional year where demand plummeted due to the COVID-19 pandemic. But the industry is expected to swiftly revive. Although the ride-hailing business is a type of platform business model, it is significantly a local industry by nature. In this article, the author analyses the ride-hailing industry, emerging trends in this industry and key value-creating activities/value drivers of the business. This analysis is followed by guidance on a plausible transfer pricing model that aligns with value-creating activities.

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