It is understood that in the search for a new benchmarking processes for transfer pricing purposes, Value Chain analytics (“VCA”) starts to play a valid role. A combined qualitative and quantitative VCA constitutes an important tool, which can provide a holistic economic view on the activities of the MNE group and further, analyse and align the operating model.By definition the Value Chain analysis refers to the performance of an entire company, which begins with the research and development and ends with the delivery to the end consumer. Most of the processes do not follow an objective method to conduct a value chain analysis. In order to map “value creation”, identification and separation of the value creating activities of an MNE is required. For instance, there might be an external market, or an activity might represent a significant percentage of operating costs or even an activity could be performed by competitors in different ways.