One Belt One Road Project: Identifying Potential Tax Barriers

Type Book Project

Duration Jan. 1, 2016 - Dec. 31, 2018

  • Institute for Austrian and International Tax Law IN (Details)


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  • Owens, Jeffrey (Details) Project Head

Abstract (English)

One of the most challenging topics the One-Belt-One-Road countries will face is related to transfer pricing legislations and their interpretation. From a general perspective, the history of the OBOR countries has been linked with trading activities originated back in the first century BC; however, a comparison of the commercial activities back then with today's ones unsurprisingly shows a dramatically different scenario. The geographical fragmentation of multinational enterprises' (MNEs) activities and, hence, of their global value chains, has created a new trade reality, which was unknown before. This fragmentation has deepened the interdependency of trade relations and, therefore, generated many implications for transfer pricing topics.