The Resource A new era in determining arm's length compensation for intangibles? A comparative overview of existing and possible future transfer pricing principles

A new era in determining arm's length compensation for intangibles? A comparative overview of existing and possible future transfer pricing principles

Label
A new era in determining arm's length compensation for intangibles? A comparative overview of existing and possible future transfer pricing principles
Title
A new era in determining arm's length compensation for intangibles? A comparative overview of existing and possible future transfer pricing principles
Creator
Subject
Language
eng
Summary
The authors compare current transfer pricing principles and possible future OECD-based transfer pricing principles as set out in the 2012 OECD Discussion Draft on intangibles; consider the positions taken by the US and Dutch tax authorities as regards arm's length consideration related to intangibles; and analyse court cases from various jurisdictions in order to illustrate third-party behaviour in the area of intangibles
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 20 (2013),
http://library.link/vocab/creatorName
Helderman, L.
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • arm's length principle
  • transfer pricing
  • intangibles
  • case law
Label
A new era in determining arm's length compensation for intangibles? A comparative overview of existing and possible future transfer pricing principles
Instantiates
Publication
Label
A new era in determining arm's length compensation for intangibles? A comparative overview of existing and possible future transfer pricing principles
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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