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Transfer Pricing and Intangibles

Michael Lang · 2019

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About the book

The book discusses the most important issues and recent developments related to transfer pricing treatment of intangibles. Starting with the definition of intangibles, it further deals with topics such as appropriate attribution of intangible-related profits, structuring of intangibles in MNEs, and proper valuation of intangibles. The authors, apart from providing a theoretical background to the discussed issues, also present case studies that show how certain issues can be approached in practice.

Book details

Year
2019
Language
English
Series
Series on international tax law -- volume 113
Publisher
Linde
Editions
1
Pages
158
ISBN
9783707340327

Data source: Wikidata

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