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ESG transformation and transfer pricing implications electrónico Iris Burgstaller

By: Burgstaller, Iris.
Material type: ArticleArticleSubject(s): PRECIOS DE TRANSFERENCIA | GRUPOS DE EMPRESAS | RESPONSABILIDAD SOCIAL DE LA EMPRESA | DESARROLLO SOSTENIBLE | INVERSIONES EMPRESARIALES | CREACIÓN DE VALOR In: International Transfer Pricing Journal v. 29, n. 1, 2022, p. 3-12Summary: 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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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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