传统商业模式的数字化：企业重组的转让定价影响（下）

Digitalization of Traditional Business Models: Transfer Pricing Implications of Business Restructurings

七、分析现实可行的选择(ORA)为了在竞争中求生存,企业除了拥抱数字化以外,可能别无选择。可是,从转让定价的角度来看,问题在于,企业是否还有其他选择,对交易做出不同的安排。市场上的独立实体都应该是理性的。基于这一前提,一项决策的经济成本,便是次优方案的价值。

This article recognizes the need for augmenting the application of arm’s length analysis in light of digitalization of business models and recent litigation surrounding business restructurings.The author recommends the integration of digital themes in undertaking function,asset and risk analyses and suggests modifications to conventional entity characterizations.The author also proposes and discusses the implementation of a“digital intensity test”to improve comparability analysis.