The Resource CPM vs. CUT : intercompany royalties for really good cookies

CPM vs. CUT : intercompany royalties for really good cookies

Label
CPM vs. CUT : intercompany royalties for really good cookies
Title
CPM vs. CUT : intercompany royalties for really good cookies
Creator
Subject
Language
eng
Summary
In this article, the author provides a hypothetical case study to explore Coca-Cola and Medtronic and illustrate how badly comparable uncontrolled transaction analyses tend to understate arm's-length royalty rates, while the IRS's abuse of the comparable profits method overstates them by ignoring the economic role of licensees' risk-taking
Citation source
In: Tax notes international. - Falls Church. - Vol. 104 (2021), no. 6 ; p. 645-651
http://library.link/vocab/creatorName
McClure, J.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • royalties
  • case law
  • comparable profits method
  • CUT method
  • licensing
  • risk
Label
CPM vs. CUT : intercompany royalties for really good cookies
Instantiates
Publication
Label
CPM vs. CUT : intercompany royalties for really good cookies
Publication

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