Slicing the Pie in Latin America – A Pragmatic Approach to a Value Chain Analysis

Journal
Huibregtse, S.B.; Muñoz Rodríguez, S.C.
Argentina; Brazil; Chile; Colombia; Costa Rica; El Salvador; Guatemala; Mexico; Panama; Peru; Uruguay
Bulletin for International Taxation 2018 (Volume 72), No. 12
PriceUSD 45

This article considers the use of a value chain analysis in a Latin American context, with an emphasis on the adoption of a pragmatic approach to the use of this technique with regard to transfer pricing issues.