The Resource Applying the residual profit split to licensing : an argument for the investment model approach

Applying the residual profit split to licensing : an argument for the investment model approach

Label
Applying the residual profit split to licensing : an argument for the investment model approach
Title
Applying the residual profit split to licensing : an argument for the investment model approach
Creator
Subject
Language
eng
Summary
This article asserts that the residual profit split method as commonly applied to licensing arrangements is problematic because it leads to disputes over which costs qualify as intangible development costs. It proposes a version of the method that focuses instead on the comparative investments made by each party to the joint business
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 21 (2012),
http://library.link/vocab/creatorName
Hatch, J.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • residual profit split method
  • licensing
Label
Applying the residual profit split to licensing : an argument for the investment model approach
Instantiates
Publication
Label
Applying the residual profit split to licensing : an argument for the investment model approach
Publication

Library Locations

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