Steef Huibregtse - Articles

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How Technology is bringing a new paradigm for Tax and Transfer

Pricing documentation and global controversy Popular

Published on 15 August 2019

This article provides an overview of the important role brought by technology in Tax and Transfer Pricing in the

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post-BEPS ("Base Erosion and Profit Shifting project") world.

OECD Proposals Undermine The Arm’s Length Principle Popular

Published on 29 March 2019

The Organisation for Economic Cooperation and Development

(OECD) recently released a policy note (approved by the 127 members of its Inclusive Framework (IF)), hosted a webcast and held a public consultation meeting to consider possible solutions to the tax challenges arising from digitalization of the economy.

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How Technology Is Changing Taxation In Latin America Popular

Published on 18 March 2019

This article provides an overview of the important role played by

technology in taxation and transfer pricing in Latin America, and presents comprehensive research to illustrate the digital path taken by tax administrations and corporations in Latin America and worldwide.

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Spotify White Paper - Summary Popular

Published on 01 November 2018

Spotify White Paper - Summary Over the last couple of years it has become

increasingly apparent that the big tech players are difficult to value, due to a variety of reasons. The main reason is that there seems to be different valuation-metrics in the tech market than in other

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markets. A shift is recognized where a Return on Data (RoD) is replacing the more traditional Return on Investment (RoI).

Multinational Enterprises, Transfer Pricing and Value Chain Analysis in Latin America following the OECD/G20 Base Erosion

and Profit Shifting Initiative Popular

Published on 16 October 2018

Multinational Enterprises, Transfer Pricing and Value Chain Analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative

This article examines the holistic transfer pricing approach that a

number of Latin American countries have been implementing into their laws following the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative. In this context, a value chain analysis (VCA) approach aligns business models, finance and/or tax positions and the governance of multinational enterprises

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(MNEs) with best practice under the OECD/G20 BEPS initiative.