International - From Value Chain to Blockchain – Transfer Pricing 2.0
- S.K. Bilaney
- International Transfer Pricing Journal, 2018 (Volume 25), No 4
- 16 May 2018
This thought-provoking article discusses how the technology that underpins cryptocurrencies can be put to use for transfer pricing purposes. At present, the use of blockchain technology in the field of transfer pricing is at a nascent stage. Its practical use would depend on actual advancement in technology and, more importantly, its acceptability with tax administrations.