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The Resource Transfer pricing and intangibles : current developments, relevant issues and possible solutions

Transfer pricing and intangibles : current developments, relevant issues and possible solutions

Label
Transfer pricing and intangibles : current developments, relevant issues and possible solutions
Title
Transfer pricing and intangibles : current developments, relevant issues and possible solutions
Contributor
Subject
Language
eng
Summary
The book discusses the most important issues and recent developments related to transfer pricing treatment of intangibles. Starting with the definition of intangibles, it further deals with topics such as appropriate attribution of intangible-related profits, structuring of intangibles in MNEs, and proper valuation of intangibles. The authors, apart from providing a theoretical background to the discussed issues, also present case studies that show how certain issues can be approached in practice
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Storck, A
  • Petruzzi, R
  • Risse, R
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 113
  • Band 113
http://library.link/vocab/subjectName
  • transfer pricing
  • intangibles
Label
Transfer pricing and intangibles : current developments, relevant issues and possible solutions
Instantiates
Publication
Contents
  • Introduction to the post-BEPS transfer-pricing aspects of intangibles
  • Dziwiński, K.A.
  • Peng, C.
  • ; p. 3-23
  • Defining intangibles : an introduction
  • Brekel, R. van den
  • ; p. 27-33
  • Defining intangibles : panel discussion and case study
  • Dziwiński, K.
  • Riedl, M.
  • ; p. 35-47
  • Attribution of intangible-related returns : case study
  • Lagarden, M.
  • ; p. 51-76
  • Attribution of intangible-related returns : panel discussion
  • Navisotschnigg, F.
  • ; p. 77-84
  • Structuring intangibles
  • Cornelia A.
  • Liebchen, D.
  • ; p. 87-122
  • Structuring intangibles : panel discussion
  • Dziwiński, K.
  • ; p. 123-130
  • Hard to value intangibles
  • Llinares, E.
  • Meghames, R.
  • ; p. 133-144
  • Valuation of intangibles : panel discussion
  • Prasanna, S.
  • ; p. 145-149
Extent
XIV, 158 p.
Isbn
9783707340327
Label
Transfer pricing and intangibles : current developments, relevant issues and possible solutions
Publication
Contents
  • Introduction to the post-BEPS transfer-pricing aspects of intangibles
  • Dziwiński, K.A.
  • Peng, C.
  • ; p. 3-23
  • Defining intangibles : an introduction
  • Brekel, R. van den
  • ; p. 27-33
  • Defining intangibles : panel discussion and case study
  • Dziwiński, K.
  • Riedl, M.
  • ; p. 35-47
  • Attribution of intangible-related returns : case study
  • Lagarden, M.
  • ; p. 51-76
  • Attribution of intangible-related returns : panel discussion
  • Navisotschnigg, F.
  • ; p. 77-84
  • Structuring intangibles
  • Cornelia A.
  • Liebchen, D.
  • ; p. 87-122
  • Structuring intangibles : panel discussion
  • Dziwiński, K.
  • ; p. 123-130
  • Hard to value intangibles
  • Llinares, E.
  • Meghames, R.
  • ; p. 133-144
  • Valuation of intangibles : panel discussion
  • Prasanna, S.
  • ; p. 145-149
Extent
XIV, 158 p.
Isbn
9783707340327

Library Locations

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