The Resource Intercompany licensing of intangibles - a comparative global outlook

Intercompany licensing of intangibles - a comparative global outlook

Label
Intercompany licensing of intangibles - a comparative global outlook
Title
Intercompany licensing of intangibles - a comparative global outlook
Creator
Subject
Language
eng
Summary
This article presents the results of a survey among 38 countries on the tax and transfer pricing aspects of intercompany licensing transactions. It shows the practical experience of the surveyed countries with implementing the national and international rules on intangibles and the discrepancy between theoretical concepts and their practical application
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 6 ; p. 381-387
http://library.link/vocab/creatorName
  • Colling Russo, C
  • Karnath, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intangibles
  • licensing
  • intercompany transaction
  • arm's length principle
  • anti-avoidance
  • documentation requirements
  • DEMPE
Label
Intercompany licensing of intangibles - a comparative global outlook
Instantiates
Publication
Label
Intercompany licensing of intangibles - a comparative global outlook
Publication

Library Locations

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