The Resource The equivalence of cost sharing and licensing arrangements

The equivalence of cost sharing and licensing arrangements

Label
The equivalence of cost sharing and licensing arrangements
Title
The equivalence of cost sharing and licensing arrangements
Creator
Subject
Language
eng
Summary
This article asserts that the adoption of the investor model in the final cost sharing regulations has dispelled the faulty logic employed in applications of the residual profit split method under the prior rules. It also rejects the claim that there are few real-life analogs to cost sharing, arguing that the arrangements are in substance equivalent to most arm's-length licensing arrangements
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 21 (2012),
http://library.link/vocab/creatorName
Hatch, J.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • cost sharing arrangement
  • arm's length principle
  • licensing
Label
The equivalence of cost sharing and licensing arrangements
Instantiates
Publication
Label
The equivalence of cost sharing and licensing arrangements
Publication

Library Locations

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