Please join us for the third webinar, Value Chains and Supply Chains in a Post-BEPS World, in our Transfer Pricing Webinar Series.

With the G20 Leaders’ declaration that “profits should be taxed where economic activities deriving the profits are performed and where value is created” and the OECD’s focus on global value chains in its Action Plan on Base Erosion and Profit Shifting, tax practitioners have been concerned about having to develop a value chain analysis. While the concept of “value chain” has not received the prominence in the final BEPS Actions that some feared it might, the emphasis on value creation and value drivers permeates the recent OECD guidance, including Actions 8-10 on Aligning Transfer Pricing Outcomes with Value Creation, Action 5 on Harmful Tax Practices, Action 1 and Policy Note on Digitalization of the Economy, and Action 13 on Transfer Pricing Documentation.

In this webinar, we will review recent OECD pronouncements on value chains, value creation and value drivers. We will distinguish between supply chains and value chains and provide an overview of some of the approaches to the analysis in the academic and business literature. We will conclude with a review of the legal aspects of and case law related to value chains and their components.

CLE is not available when viewing a recording of this program. In order to receive credit you must have attended the live webinar program.