Shapley value in dispute resolution lessons in transfer pricing from a life science MNE by Yves Hervá and Lorraine Eden
By: Hervé, Yves
.
Contributor(s): Eden, Lorraine.
Material type: 
ArticleSubject(s): INDUSTRIA SANITARIA | PRECIOS DE TRANSFERENCIA | ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
In:
Tax Notes International v. 112, n. 6, November 6, 2023, p. 753-768Summary: This article contends that the Shapley value offers an equitable and economically viable method for distributing system profits among a cluster of entrepreneurial entities, specifically for transfer pricing considerations. The authors substantiate their position by delving into a case study that employs the Shapley value framework to negotiate a bilateral advance pricing agreement (APA) for a multinational enterprise operating in the life sciences industry.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 138-B/2023/112/6-1 (Browse shelf) | Available | OP 138-B/2023/112/6-1 |
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| OP 138-B/2023/112/5-1 A global conversation on the amount B discussion draft | OP 138-B/2023/112/5-2 International taxation, the G-7, and India | OP 138-B/2023/112/5-3 All about employee stock option taxation in Singapore | OP 138-B/2023/112/6-1 Shapley value in dispute resolution | OP 138-B/2023/112/6-2 European asset managers too hastily dismissed under active trade or business tests | OP 138-B/2023/112/6-3 Eaton's distribution margin, the Berry ratio, and Pillar 1 Amount B | OP 138-B/2023/112/7-1 Transfer pricing of financial transactions |
This article contends that the Shapley value offers an equitable and economically viable method for distributing system profits among a cluster of entrepreneurial entities, specifically for transfer pricing considerations. The authors substantiate their position by delving into a case study that employs the Shapley value framework to negotiate a bilateral advance pricing agreement (APA) for a multinational enterprise operating in the life sciences industry.
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