Multinational Enterprises, Transfer Pricing and Value Chain Analysis in Latin America Following the OECD/G20 Base Erosion and Profit Shifting Initiative

Journal
Huibregtse, S.B.; Muñoz Rodríguez, S.C.; Severini, B.; Delgado Perea, A.
Argentina; Brazil; Chile; Colombia; Costa Rica; International; Mexico; OECD; Panama; Peru; Uruguay
Bulletin for International Taxation 2018 (Volume 72), No. 11
PriceUSD 45

In this article, the authors examine the implications of the proposals in relation to the OECD/G20 Base Erosion and Profit Shifting initiative for the transfer pricing practices of a number of Latin American countries, with special emphasis on value chain analysis.