This is the first of a regular series of short videos highlighting key issues and developments in the transfer pricing field.  

This episode discusses the emergence and increasing importance of the requirement to identify senior decision makers, and to evaluate their contribution in terms of the accurate delineation of a transaction and the concept of value creation.  Dan Pybus, PwC UK Transfer Pricing Director, gets the views of Ian Dykes, PwC UK Transfer Pricing Partner.

Watch here then click here for more information and an introduction to how PwC can help.

More information: 

If you would like to discuss the issues raised in this note in more detail, please contact: