The Resource How to deal with the new generation of intangibles

How to deal with the new generation of intangibles

Label
How to deal with the new generation of intangibles
Title
How to deal with the new generation of intangibles
Creator
Subject
Language
eng
Summary
This article examines the state of play in the new generation of intangibles, which have appeared alongside new types of business model. The authors offer their thoughts on defining the new intangibles, and how the transfer pricing professional should approach them. According to the authors the OECD Guidelines do not yet have an appropriate definition of intangibles. The article looks at (I) what is the definition of new?, (II) IPR matrix: back to the original definitions, (III) OECD's and UN's challenges, (IV) functional variables, (V) transfer pricing consequences of 'new', (VI) court case examples and (VII) future of transfer pricing on intangibles
Citation source
In: Transfer pricing international journal. - London. - Vol. 13 (2012),
http://library.link/vocab/creatorName
  • Carey, S
  • Huibregtse, S.B
  • Bagri, V
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • intangibles
  • intellectual property
  • case law
  • valuation
Label
How to deal with the new generation of intangibles
Instantiates
Publication
Label
How to deal with the new generation of intangibles
Publication

Library Locations

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      52.3736660 4.9336932
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