The Resource The nonequivalence of cost sharing and licensing arrangements

The nonequivalence of cost sharing and licensing arrangements

Label
The nonequivalence of cost sharing and licensing arrangements
Title
The nonequivalence of cost sharing and licensing arrangements
Creator
Subject
Language
eng
Summary
This article challenges the assertion that cost sharing and licensing transactions are equivalent, using asset pricing theory to examine the economics of both types of arrangements. It concludes that swapping one asset for the other generally would require consideration, and thus a rational investor would not be indifferent between the two
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 21 (2013),
http://library.link/vocab/creatorName
  • Fiaccadori, M
  • Penelle, P.G
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • cost sharing arrangement
  • licensing
  • transfer pricing
Label
The nonequivalence of cost sharing and licensing arrangements
Instantiates
Publication
Label
The nonequivalence 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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