The Resource Final BEPS report on transfer pricing of intangibles : IP ownership takes backseat to people functions

Final BEPS report on transfer pricing of intangibles : IP ownership takes backseat to people functions

Label
Final BEPS report on transfer pricing of intangibles : IP ownership takes backseat to people functions
Title
Final BEPS report on transfer pricing of intangibles : IP ownership takes backseat to people functions
Creator
Subject
Language
eng
Summary
This article looks at how guidance in the OECD's final report on transfer pricing for intangible property (IP) focuses on "people functions" over IP ownership and funding. An examination of the report indicates that "the OECD has a very different view of contract R&D arrangements than most U.S. tax practitioners", the author writes
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 24 (2016), no. 24 ; 3 p
http://library.link/vocab/creatorName
Morrison, P.D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS
  • transfer pricing
  • intangibles
  • control
Label
Final BEPS report on transfer pricing of intangibles : IP ownership takes backseat to people functions
Instantiates
Publication
Label
Final BEPS report on transfer pricing of intangibles : IP ownership takes backseat to people functions
Publication

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