The Resource OECD Transfer Pricing Guidelines and the "highly uncertain" valuation of intangibles

OECD Transfer Pricing Guidelines and the "highly uncertain" valuation of intangibles

Label
OECD Transfer Pricing Guidelines and the "highly uncertain" valuation of intangibles
Title
OECD Transfer Pricing Guidelines and the "highly uncertain" valuation of intangibles
Creator
Subject
Language
eng
Summary
This article discusses the uncertain valuation of intangibles, including background, OECD intangibles project, highly uncertain valuation at the time of the transaction, steps that an independent enterprise might undertake, tax administration response to highly uncertain valuation, OECD Guidelines ''highly uncertain valuation" examples, what OECD should do now, and U.S. highly uncertain valuation issues
Citation source
In: Journal of international taxation. - New York. - Vol. 23 (2012),
http://library.link/vocab/creatorName
  • Feinschreiber, R
  • Kent, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • intangibles
  • valuation
Label
OECD Transfer Pricing Guidelines and the "highly uncertain" valuation of intangibles
Instantiates
Publication
Label
OECD Transfer Pricing Guidelines and the "highly uncertain" valuation of intangibles
Publication

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      52.3736660 4.9336932
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