Value Chain Analysis (VCA)
How to run Value Chain Analysis in 2018? - 3 Practical Case Studies
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June 7th, 2018
With the mandatory filing and automatic exchange of CbC reports that has been implemented by a number of countries, most MNEs have filed CbC reports with 2016 data and will file 2017 data before the end of this year. CbC Reporting is intended to provide increased transparency to tax authorities by providing a breakdown of where a MNE recognizes revenues and profits, the taxes paid on such profits, and certain other economic data such as tangible assets and headcount.
Blockchain - The New Future Of Supply Chain?
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April 18th, 2018
Do you know about blockchain? And do you know what the blockchain technology is and how it works? Most persons answer “yes” to the first question, but when it comes to the basics of how blockchain works, people seem to be in the dark. In the media the blockchain technology is said the be ‘’the next big thing’’ and that it is ‘’the technology that will change the world’’.
Bridging The CCCTB And The Arm’s Length Principle – A Value Chain Analysis Approach
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November 8th, 2017
This article provides an analysis of the proposals for a common consolidated tax base (CCTB) and common consolidated corporate tax base (CCCTB) in the European Union in the context of transfer pricing, concluding that a value chain analysis approach is the only possible means of aligning the CCCTB rules with the arm’s length principle.
1. Introduction .
RSA - From Functional Analysis to Value Chain Analysis
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October 18th, 2017
Attacks by the South African Revenue Service (“ SARS ”) on the transfer pricing practices of multinational enterprises (“ MNEs ”) are on the rise, leading to tax disputes with SARS over significant amounts of tax.
MNEs operating in South Africa provide information to SARS in various forms such as annual Corporate Income Tax returns, Country-by-Country reports as well as the extensive Transfer Pricing documentation.
Value Chain Analysis Event - Functional Analysis post BEPS
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September 25th, 2017
This event is provided jointly by TPA Global and Maastricht University.
As a result of the OECD’s BEPS Action Plan, MNEs are experiencing increased exposure to tax controversies if they are not simultaneously in control of their Operating and Transfer Pricing models.
Value Chain Analysis After BEPS - The Roadmap To Being In Control
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August 1st, 2017
Authors: Steef Huibregtse , Raymund Gerardu and Avisha Sood - TPA Global Network, Amsterdam (the Netherlands).
As Value Chain Analysis is now a mandatory part of the annual TP documentation exercise of MNEs, it can also serve as a.
New Memory Trainers Will Help You To Become A Knowledgeable VCA, BEPS and/or TP Business Professional
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July 23rd, 2017
e-Bright is preferred partner of TPA Global.
e-Bright will soon introducing new Memory Trainers that will help you to become a knowledgeable business professional in the following fields:.
Are You Ready For Your FY 2016 Value Chain Analysis To Be Shared With Your Tax Inspector In China? (2)
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July 10th, 2017
This second webinar is the English spoken version of our recent Chinese web event and is scheduled for Asia/Pacific audiences.
Although, the arm’s length principle in essence still is the driving force for analyzing intercompany transactions, how we apply that has changed in important ways.
Value Chain Analysis Workshops for Corporates.
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May 12th, 2017
The Bridge to Align the Operating Model, Corporate Governance Framework and the Tax/Transfer Pricing Structure of an MNE.
Due to globalization and increasing business complexities, management boards are experiencing difficulties in being in control of their operating model and transfer pricing model simultaneously.
Amsterdam Workshop Value Chain Analysis for Corporates
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May 6th, 2017
Value Chain Analysis Workshop for Corporations - the bridge to align the operating model, corporate governance framework and the tax/ transfer pricing structure of MNE .
You are running major company and individual risks for not having prepared a Value Chain Analysis fully synced with your traditional transfer pricing compliance.
Moscovici Details New Measures Against Intermediaries Who Help Tax Evasion
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May 5th, 2017
The PANA Committee held a hearing with Pierre Moscovici, European Commissioner for Economic and Financial Affairs, Taxation and Customs, who gave details of the planned EU blacklist of tax havens to be published this year, addressed the further work on the role of intermediaries and informed about recent exchanges with members of the new US administration.
Background .
VCA Workshop for Corporates
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April 25th, 2017
During this workshop the following has been discussed:
Up to 10 VCA case studies to train you on performing your own VCA;
Singapore Workshop Value Chain Analysis for Corporates
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April 10th, 2017
Value Chain Analysis workshop for Corporations in Singapore - the bridge to align the operating model, corporate governance framework and the tax/ transfer pricing structure of MNE
You are running major company and individual risks for not having prepared a Value Chain Analysis fully synced with your traditional transfer pricing compliance..
OECD Publishes Comments Received on BEPS Action 6
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March 28th, 2017
OECD publicly published 33 comments received on draft examples prepared as part of the follow-up work on the interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds.
Treaty Entitlement Of Non-CIV Funds .
The Australian Treasury Published Submission From DPT Consultation
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March 5th, 2017
The Australian Treasury published 21 submissions received on the exposure draft legislation for a Diverted Profits Tax (DPT), which was launched by the Australian Government on November 29.
Background: DPT .
Value Chain Analysis – the bridge between operating, governance and tax/TP models of an MNE
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February 9th, 2017
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.
Valuation Services after BEPS
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January 24th, 2017
Apart from being a crucial tool for businesses for placing a value on their business to be used in case of sale of a business, partnership dissolution, mergers and acquisitions, loan/financing arrangements, the importance and need for valuation has been further strengthened by the OECD under BEPS Action Plans 8 – 10 by stating that valuation techniques may be used as a part of one of the five OECD approved transfer pricing methods. In situations where reliable comparable uncontrolled transactions for a transfer of one or more intangibles cannot be identified, it may also be possible to use valuation techniques to estimate the arm’s length price for intangibles transferred between associated enterprises.
VCA – A Bridge To Align Operating And Governance Models With Tax/TP Set-up
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January 24th, 2017
The value chain refers to the entire performance process of a company, which begins with the research and development and ends with the delivery to the end consumer. While a functional and risk analysis is geared to individual group companies, a value chain analysis applies on crosscompany processes within the Group.
EU Commission Publishes The Apple Case Decision
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December 20th, 2016
The EU Commission has published the non-confidential version of the final negative decision adopted on 30 August 2016 concluding that Ireland gave illegal tax benefits to Apple, worth up to €13 billion.
Background .
ATO Welcomes Comments on Diverted Profits Tax
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December 1st, 2016
On November 29, the Australian government released draft legislation for implementation of the Diverted Profits Tax, designed to identify large multinationals seeking to avoid tax by shifting profits and will impose a penalty tax rate of 40 percent.
Background: DPT .

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