The Resource An early-stage investor analogy : how related-party transfers of intangibles contribute to base erosion and profit shifting

An early-stage investor analogy : how related-party transfers of intangibles contribute to base erosion and profit shifting

Label
An early-stage investor analogy : how related-party transfers of intangibles contribute to base erosion and profit shifting
Title
An early-stage investor analogy : how related-party transfers of intangibles contribute to base erosion and profit shifting
Creator
Subject
Language
eng
Summary
The OECD's revised discussion draft on intangibles raises key questions about the relative returns due to active versus purely financial investment in R&D. The author examines arm's-length examples of R&D investments and concludes that, while returns to entities in an active investor role typically exceed returns to purely financial investors, related-party R&D investment patterns appear to invert this common arm's-length relationship, rewarding affiliates making later-stage, financial investments with higher returns than affiliates making riskier, early-stage investments and managing the R&D
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 22 (2013),
http://library.link/vocab/creatorName
Breslin, P
Language note
English
http://library.link/vocab/subjectName
  • intangibles
  • BEPS
  • research and development
  • arm's length principle
Label
An early-stage investor analogy : how related-party transfers of intangibles contribute to base erosion and profit shifting
Instantiates
Publication
Label
An early-stage investor analogy : how related-party transfers of intangibles contribute to base erosion and profit shifting
Publication

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