The Resource Profit shifting and certainty on allocation of intangibles

Profit shifting and certainty on allocation of intangibles

Label
Profit shifting and certainty on allocation of intangibles
Title
Profit shifting and certainty on allocation of intangibles
Creator
Subject
Language
eng
Summary
Governments are convinced that there is manipulation of transfer prices, while multinationals believe they comply with the rules. This article examines intangibles in relation to profit shifting
Citation source
In: Transfer pricing international journal. - London. - Vol. 14 (2013), no. 4 ; p. 22-32
http://library.link/vocab/creatorName
  • Musselli, A
  • Fusaro, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • profit shifting
  • intangibles
  • arm's length principle
  • formulary apportionment
  • allocation of profits
Label
Profit shifting and certainty on allocation of intangibles
Instantiates
Publication
Label
Profit shifting and certainty on allocation of intangibles
Publication

Library Locations

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