Advancing the automotive value chain: Re-examine and revise transfer pricing policies

The years of 2008 and 2009 were certainly memorable for the automotive industry, marking the dramatic trough of a long industry cycle. In an industry noted for its global value chain and substantial global footprint, this downturn caused havoc with transfer pricing policies that were logically designed with profitable value chains in mind.

Whether you believe that 2010 signalled the beginning of the industry recovery or was the year of a paradigm shift into a new automotive industry, the challenge will be to remember the lessons learned and incorporate those lessons into new transfer pricing policies.