{"version":"1.0","provider_name":"","provider_url":"https:\/\/wtpadvisors.com\/tp-blog","author_name":"Guy Sanschagrin","author_url":"https:\/\/wtpadvisors.com\/tp-blog\/author\/guy\/","title":"What the Focus on \u201cValue Creation\u201d Misses -","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"uImK3fls1x\"><a href=\"https:\/\/wtpadvisors.com\/tp-blog\/what-the-focus-on-value-creation-misses\/\">What the Focus on \u201cValue Creation\u201d Misses<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/wtpadvisors.com\/tp-blog\/what-the-focus-on-value-creation-misses\/embed\/#?secret=uImK3fls1x\" width=\"600\" height=\"338\" title=\"&#8220;What the Focus on \u201cValue Creation\u201d Misses&#8221; &#8212; \" data-secret=\"uImK3fls1x\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/wtpadvisors.com\/tp-blog\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2015\/11\/1680892873418.jpg","thumbnail_width":1125,"thumbnail_height":720,"description":"By Guy Sanschagrin Posted: November 12, 2015 In his blog post:\u00a0BEPS &#8211; What It All Means, my esteemed colleague\u00a0Kash Mansori\u00a0explained\u00a0that a key to a defensible transfer pricing policy is to align the allocation of taxable income among entities in multinational supply chains with \u201cvalue creation\u201d. And while this concept introduced under BEPS seems sensible in [&hellip;]"}