International - Workforce in Place: Is It an Intangible to Pay for?
- A. Pansé
- International Transfer Pricing Journal, 2014 (Volume 21), No 3
- 16 May 2014
This article traces the history of workforce in place as a possible intangible and critiques the OECD view of this issue. A holistic framework is discussed for considering workforce in place, along with the importance of such framework in a world where tax authorities actively target base erosion and profit shifting.