Yves Hervé

affiliation not provided to SSRN

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Scholarly Papers (2)

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1.

Shapley Value: A Fair Solution to the Value Creation Puzzle in Transfer Pricing?

Reprinted from Tax Notes International (Oct. 18, 2021, pp. 291-306) with permission from Tax Analysts (@TaxNotes).
Number of pages: 17 Posted: 24 Nov 2021
Verena Hahn, Yves Hervé, Salem Saljanin and Lorraine Eden
Johannes Gutenberg University Mainz, affiliation not provided to SSRN, University of Hamburg and Dept of Management, Mays Business School, Texas A&M University
Downloads 381 (143,905)

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transfer pricing, Shapley Value, international tax, value creation, DEMPE

2.

Shapley Value in Dispute Resolution: Lessons in Transfer Pricing from a Life Sciences MNE

Yves Hervé and Lorraine Eden, "Shapley Value in Dispute Resolution: Lessons in Transfer Pricing From a Life Sciences MNE,” Tax Notes International, November 6, 2023, cover and p. 753-768. Reposted to SSRN with permission from Tax Analysts.
Number of pages: 17 Posted: 20 Dec 2023 Last Revised: 05 Apr 2024
Yves Hervé and Lorraine Eden
affiliation not provided to SSRN and Dept of Management, Mays Business School, Texas A&M University
Downloads 105 (466,626)

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transfer pricing, Shapley Value, value creation, arm's length principle, international tax, profit split, transfer pricing methods