From Value Chain to Blockchain – Transfer Pricing 2.0

Journal
International
International Transfer Pricing Journal 2018 (Volume 25), No. 4
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.