The Resource The OECD's project to define intangibles : a case for adhering to fundamental principles

The OECD's project to define intangibles : a case for adhering to fundamental principles

Label
The OECD's project to define intangibles : a case for adhering to fundamental principles
Title
The OECD's project to define intangibles : a case for adhering to fundamental principles
Creator
Subject
Language
eng
Summary
In this article the authors urge the Organization for Economic Cooperation and Development to include in its definition of intangibles only legally protected property, contractual rights, or other assets that allow the enterprise to protect them, exclude others from their use, and transfer their benefits to another for consideration
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 20 (2012),
http://library.link/vocab/creatorName
  • Schnorberger, S
  • Levey, M.M
  • Russo, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intangibles
  • goodwill
  • arm's length principle
Label
The OECD's project to define intangibles : a case for adhering to fundamental principles
Instantiates
Publication
Label
The OECD's project to define intangibles : a case for adhering to fundamental principles
Publication

Library Locations

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