The Resource How to deal with the new generation of intangibles
How to deal with the new generation of intangibles
Resource Information
The item How to deal with the new generation of intangibles represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item How to deal with the new generation of intangibles represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- How to deal with the new generation of intangibles
- Title
- How to deal with the new generation of intangibles
- 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
- Label
- How to deal with the new generation of intangibles
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/How-to-deal-with-the-new-generation-of/zna4PJaP4sM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/How-to-deal-with-the-new-generation-of/zna4PJaP4sM/">How to deal with the new generation of intangibles</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/How-to-deal-with-the-new-generation-of/zna4PJaP4sM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/How-to-deal-with-the-new-generation-of/zna4PJaP4sM/">How to deal with the new generation of intangibles</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
