Categorie: Blogs

Understanding location-specific advantages: insights from OECD guidelines and UN Model

Location-specific advantages, including location savings are a crucial concept in the field of transfer pricing. They refer to the cost savings and other (beneficial) local market features that multinational enterprises (MNEs) can achieve by relocating their operations to another jurisdiction. What are location-specific advantages?  Location savings are the net cost savings MNEs gain by moving […]