The Resource OECD Transfer Pricing Guidelines and the "highly uncertain" valuation of intangibles
OECD Transfer Pricing Guidelines and the "highly uncertain" valuation of intangibles
Resource Information
The item OECD Transfer Pricing Guidelines and the "highly uncertain" valuation 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 OECD Transfer Pricing Guidelines and the "highly uncertain" valuation 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 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
- Language
- eng
- Label
- OECD Transfer Pricing Guidelines and the "highly uncertain" valuation of intangibles
- Title
- OECD Transfer Pricing Guidelines and the "highly uncertain" valuation of intangibles
- 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
- Label
- OECD Transfer Pricing Guidelines and the "highly uncertain" valuation 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/OECD-Transfer-Pricing-Guidelines-and-the-highly/qrn6vAAhTvo/" 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/OECD-Transfer-Pricing-Guidelines-and-the-highly/qrn6vAAhTvo/">OECD Transfer Pricing Guidelines and the "highly uncertain" valuation 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/OECD-Transfer-Pricing-Guidelines-and-the-highly/qrn6vAAhTvo/" 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/OECD-Transfer-Pricing-Guidelines-and-the-highly/qrn6vAAhTvo/">OECD Transfer Pricing Guidelines and the "highly uncertain" valuation 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>
