Eden, Lorraine
[VerfasserIn]
;
Srinivasan, Niraja
[Sonstige Person, Familie und Körperschaft];
Lalapet, Srini
[Sonstige Person, Familie und Körperschaft]
Transfer Pricing Challenges in the Digital Economy - Part 1
: Hic Sunt Dracones?
Anmerkungen:
In: Eden, Lorraine, Niraja Srinivasan and Srini Lalapet. 2019. Transfer Pricing Challenges in the Digital Economy: Hic Sunt Dracones? Tax Management International Journal, 48 (June 14): 1-5
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 30, 2019 erstellt
Beschreibung:
"There may be dragons" in the OECD's BEPS project, which mandated that transfer pricing outcomes under the arm's length standard should be aligned with value creation. In the digital economy, new business models are challenging transfer pricing practitioners on how best to apply the value creation approach. In a two-part series Lorraine Eden of Texas A&M and Niraja Srinivasan and Srini Lalapet of Dell Technologies illustrate the complexity of digital business models and the challenges they create for conducting transfer pricing analysis. Part 1 explores the digital economy and the OECD's work on BEPS Action Item 1 (taxing in the digital economy). Part 2 is a case study of the Internet of Things (loT}, which builds and uses a stylized transfer pricing analysis to explore the transfer pricing challenges posed by an loT ecosystem