International - Value Creation Analysis for Transfer Pricing Purposes
- B. (Brigitte) Baumgartner
- International Transfer Pricing Journal, 2018 (Volume 25), No 2
- 16 February 2018
The author presents a practical and pragmatic option to perform value creation analysis for transfer pricing purposes. Following Michael Porter's concepts, this article addresses five steps that can help the reader understand and follow an economic analysis to align a transfer pricing policy with a company strategy.