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An Insight into Special Services: Transfer Pricing

Tom Spencer

For multinational corporations operating in multiple jurisdictions and tax regimes, however, transfer pricing offers an opportunity for tax-optimisation. Firms do this mainly by searching for companies with similar profiles, and benchmarking prices against those used in the broader market. This is the strategy followed by Apple.

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You Don’t Need to Be a Silicon Valley Startup to Have a Network-Based Strategy

Harvard Business

Note that people often get hung up on definitions of “platform” these days. In a traditional business, there is little connectivity or co-creation, so the enterprise value is equal to the “mass” of the company — its human resources, financial assets, intellectual property, and physical goods.