Multinational Enterprises, Transfer Pricing and Value Chain Analysis in Latin America

Following the OECD/G20 Base Erosion and Profit Shifting Initiative

By: Steef Huibregtse, Sonia Catalina Muñoz Rodríguez, Belisa Severini and Alejandro Delgado Perea.

In this article, the authors examine the implications of the proposals in relation to the OECD/G20 Base Erosion and Profit Shifting initiative for the transfer pricing practices of a number of Latin American countries, with special emphasis on value chain analysis.

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