The Resource Intercompany services and intangibles

Intercompany services and intangibles

Label
Intercompany services and intangibles
Title
Intercompany services and intangibles
Creator
Subject
Language
eng
Summary
This article describes practical considerations to develop, refine and implement sustainable intercompany pricing systems involving services and intangible property (IP). Section I provides background and examples describing the issues and challenges associated with the increasingly global nature of services and IP among various forms of business relationships and transactions. Section II focuses on the implications of global services and IP in the international tax arena. Section III describes approaches to design and document service charge systems that enable multinational enterprises (MNEs) to improve their probability of success in sustaining challenges by tax authorities and managing risks of double taxation. This section includes an overview of typical allocation keys that assist MNEs in evaluating the flow of benefits within the company's value chain and administer service charges
Citation source
In: Transfer pricing international journal. - London. - Vol. 13 (2012),
http://library.link/vocab/creatorName
Sanschagrin, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intangibles
  • intercompany services
Label
Intercompany services and intangibles
Publication

Library Locations

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