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International - Hub Structures in Light of BEPS Actions 8-10

Country:
International
Author:
A. Ferraro
Issue:
International Transfer Pricing Journal, 2019 (Volume 26), No 1
Published:
18 December 2018
Globalization has led MNEs to reconsider their strategic approaches from a centralization perspective, enhancing new hub structures. In light of recent literature and the OECD Guidelines issued in July 2017, this contribution tries to define the different types of such structures, depending on the functions performed, assets owned, and risk managed.
 
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