March 2013
Intermediate to advanced
114 pages
2h 55m
English
Content preview from Transfer Pricing in International BusinessBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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The Notion of Added Value
We have established that the purpose of engaging in transfer pricing activities is to generate additional value for the owners of our MNE or transnational organization. How do we know if we have done that? Unfortunately, traditional accounting-based measures of operational performance focus on sales and profit increases, not on value generation and so they are really inappropriate for understanding whether our transfer pricing activities have been successful in generating wealth.
Given that value generation is the key driver of our success in transfer pricing, we should look to the use of economic value added, or EVA®, as a key performance measure. This metric is a refinement of the economic profit approach developed ...
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