ESG transformation and transfer pricing implications electrónico Iris Burgstaller
By: Burgstaller, Iris
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Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
Recursos electrónicos | IEF | IEF | ITPJ/2022/1-4 (Browse shelf) | Available | ITPJ/2022/1-4 |
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Resumen.
Sustainability and environmental, social and governance (ESG) issues may have an impact on international value chains and, therefore, also the transfer pricing set-up. The transfer pricing topics are manifold and may refer to business restructuring, allocation of functions and risks, service charges and cost allocations.
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