The Resource Intercompany licensing rates: implications from principal-agent theory

Intercompany licensing rates: implications from principal-agent theory

Label
Intercompany licensing rates: implications from principal-agent theory
Title
Intercompany licensing rates: implications from principal-agent theory
Creator
Subject
Language
eng
Summary
Article on intercompany licensing rates. It introduces a method to price an arm's length license fee, based on economic theory (of the principal-agent) and empirical research. It also describes the tax and audit implications from the use of such a licence fee mechanism
Citation source
In: International tax journal. - Chicago. - Vol. 36 (2010),
http://library.link/vocab/creatorName
Curtis, S.L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • licensing
  • arm's length principle
Label
Intercompany licensing rates: implications from principal-agent theory
Instantiates
Publication
Label
Intercompany licensing rates: implications from principal-agent theory
Publication

Library Locations

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