The Resource The increasing importance of intangible assets and the rise of profit split methods

The increasing importance of intangible assets and the rise of profit split methods

Label
The increasing importance of intangible assets and the rise of profit split methods
Title
The increasing importance of intangible assets and the rise of profit split methods
Creator
Subject
Language
eng
Summary
One of the proposed changes in the 2009 edition of the OECD Guidelines is the new emphasis on the profit split method, which is to be used in those cases where there is insufficient data available to apply the traditional transaction methods. The present article considers this method, including its strengths and weaknesses, its application to locally developed intangibles, both from a general and a Mexican perspective. This article also reflects on relevant experiences with the Mexican tax authorities
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 17 (2010),
http://library.link/vocab/creatorName
  • Milewska, M
  • Hurtado de Mendoza, M
Geographic coverage
Latin America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intangibles
  • profit split method
Label
The increasing importance of intangible assets and the rise of profit split methods
Instantiates
Publication
Label
The increasing importance of intangible assets and the rise of profit split methods
Publication

Library Locations

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