Transfer Pricing and Intangibles

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.

שנה

2019

שפה

English

סדרה

Series on international tax law -- volume 113

הוצאה

Linde

מהדורות

1

עמודים

158

ISBN

9783707340327

מקור הנתונים: Wikidata