000			01527nab a2200253 c 4500
999			_c144822 _d144822
003			ES-MaIEF
005			20220802124858.0
007			ta
008			211011t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aBilaney, Sunny Kishore _959906
245		0	_aRide-hailing industry _helectrónico _ba case for the profit split model _c Sunny K. Bilaney
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe 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.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_965019 _aECONOMÍA COLABORATIVA
650		4	_948601 _aTRANSPORTES POR CARRETERA
650		4	_aINDUSTRIA _947463
650		4	_967011 _aCREACIÓN DE VALOR
773	0		_9165891 _oITPJ/2021/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 4, 2021, p. 237-241
942			_cRE