The Resource A tale of two technologies : transfer pricing of intangibles in the digital economy

A tale of two technologies : transfer pricing of intangibles in the digital economy

Label
A tale of two technologies : transfer pricing of intangibles in the digital economy
Title
A tale of two technologies : transfer pricing of intangibles in the digital economy
Creator
Subject
Language
eng
Summary
This article examines how technology and other intangible property is priced outside the controlled environment of intercompany transactions, considering economic models applied in other relevant contexts, such as technology related to digital and mobile commerce. The analysis occurs in the context of global concern about the erosion of the overall base of taxable income that leaves large profits earned across multiple jurisdictions untaxed
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 21 (2013),
http://library.link/vocab/creatorName
Breslin, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intangibles
  • digital economy
  • e-commerce
  • BEPS
Label
A tale of two technologies : transfer pricing of intangibles in the digital economy
Instantiates
Publication
Label
A tale of two technologies : transfer pricing of intangibles in the digital economy
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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