Location-specific Advantages and Transfer Pricing
Author | : A. Ferraton |
Publisher | : |
Total Pages | : |
Release | : 2019 |
ISBN-10 | : OCLC:1182813638 |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Download or read book Location-specific Advantages and Transfer Pricing written by A. Ferraton and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author describes the context surrounding the location-specific advantage debate by examining the instances and circumstances that give rise to location-specific advantages - in particular location savings and market premiums. The article further discusses how such advantages should be treated from a transfer pricing perspective, taking current approaches and views into account, as well as considering new global changes in the outsourcing industry, and the current economic environment of automation of work and digital innovations and transformations.