A 'big picture' approach to the TP analysis of a luxury leather goods enterprise

This week we have another guest blog post by Harold McClure, an independent economist based in New York. This one looks at a hypothetical transfer pricing dispute that was recently discussed at the Transfer Pricing Classroom to Boardroom (TPc2B) group, organised by the American Bar Association.

The original scenario involved a US-headquartered luxury leather goods enterprise making high end handbags, belts and shoes. Harold’s article adapts the fact-pattern and offers a ‘big picture’ approach for analysing the allocation of worldwide profits, as well as key takeaways for TP professionals when dealing with similar situations.

You can read the full article here.

Article by the LCN Legal Team

If you'd like to hear more interviews, insights and guidance from LCN Legal, you can subscribe to our weekly newsletter?here.