Add to ORKGIntangible assets are intrinsically difficult to evaluate and compare; due to their immaterial nature, they are frequently negotiated within multinational groups, so becoming sensitive to transfer pricing issues. OECD guidelines address the complex problem trying to adapt standard transfer pricing methods to specific circumstances. Arm’s length comparisons are particularly problematic for exclusive and specific patents and trademarks, also as a consequence of the intrinsic confidentiality that concerns their transactions
AMP1 commonly referred as issue of marketing intangible in the Transfer Pricing (‘TP’) has been on t...
Abstract: The creation, purchase and exploitation of intangible assets especially within multination...
Transnational corporations (TNCs) regard transfer pricing as the most important tax issue confrontin...
Intangible assets are intrinsically difficult to evaluate and compare; due to their immaterial natur...
According to the dealing at arm’s length principle, the price of goods transferred or services withi...
In the current globalized and knowledge-based economy, intellectual property (IP) and intangible ass...
The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OEC...
The pharmaceutical industry relies heavily on intangible assets to drive their economic returns. As ...
Nowadays, there is a lot of creativity in the intellectual property according to the rapid developme...
Based on the court case analysis and expert interviews, we identify the key challenges in implementi...
Transfer pricing can be described as the internal price setting between multinational group companie...
Intangible assets, which are the product of the intellectual efforts of people, constitute a large p...
This essay argues that the complete harmonisation of transfer pricing rules with the arm’s length pr...
MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2016It...
This article assesses the desirability of our current, arms\u27 length based, transfer pricing regim...
AMP1 commonly referred as issue of marketing intangible in the Transfer Pricing (‘TP’) has been on t...
Abstract: The creation, purchase and exploitation of intangible assets especially within multination...
Transnational corporations (TNCs) regard transfer pricing as the most important tax issue confrontin...
Intangible assets are intrinsically difficult to evaluate and compare; due to their immaterial natur...
According to the dealing at arm’s length principle, the price of goods transferred or services withi...
In the current globalized and knowledge-based economy, intellectual property (IP) and intangible ass...
The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OEC...
The pharmaceutical industry relies heavily on intangible assets to drive their economic returns. As ...
Nowadays, there is a lot of creativity in the intellectual property according to the rapid developme...
Based on the court case analysis and expert interviews, we identify the key challenges in implementi...
Transfer pricing can be described as the internal price setting between multinational group companie...
Intangible assets, which are the product of the intellectual efforts of people, constitute a large p...
This essay argues that the complete harmonisation of transfer pricing rules with the arm’s length pr...
MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2016It...
This article assesses the desirability of our current, arms\u27 length based, transfer pricing regim...
AMP1 commonly referred as issue of marketing intangible in the Transfer Pricing (‘TP’) has been on t...
Abstract: The creation, purchase and exploitation of intangible assets especially within multination...
Transnational corporations (TNCs) regard transfer pricing as the most important tax issue confrontin...