Value Chain Analysis – the bridge between operating, governance and tax/TP models of an MNE

Value Chain Analysis (VCA)

Value Chain Analysis has become a burning topic for discussion for many after the publication of the final report on BEPS Action Plan 13 and subsequent notifications by governments (especially the Chinese government) on the extent of information to be included in such analysis. Due to lack of consistent and clear guidance on what triggers the need for a value chain analysis, what a value chain analysis should entail, how the value chain analysis will be used by tax authorities around the globe etc., there emerges an imminent requirement on the part of the MNE to ensure that the information reported in the value chain analysis conducted for tax/TP purposes does not contradict that presented to various stakeholders through governance and operating models.  

In this webinar we will address what hurdles an MNE encounters when it actually initiates the process of conducting a value chain analysis and what are the basic requirements to be kept in mind for any type of value chain analysis.

Key highlights of the webinar

  • Presentation of case studies on:
    • Pharmaceutical industry
    • Insurance Industry
    • Toys and games industry
  • How can an MNE conduct a basic value chain analysis for itself?
  • What are the requirements of a tax governance structure for an MNE?
  • How should an MNE remove misalignments of Masterfiles, local files, CbCR, tax returns and corporate governance policies?
  • What are the interpretations of VCA adopted by the local tax authorities/governments?


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