The Resource Transfer pricing aspects of intangibles: the OECD project

Transfer pricing aspects of intangibles: the OECD project

Label
Transfer pricing aspects of intangibles: the OECD project
Title
Transfer pricing aspects of intangibles: the OECD project
Creator
Subject
Language
eng
Summary
This article discusses the OECD project on transfer pricing aspects of intangibles, including the process, the scope of the project, framework for analysis of intangible-related transfer pricing issues, definitional aspects, R&D activities, services, employee assignments, transfers of know-how, marketing intangibles, other intangibles and business attributes, rights of an enterprise to share in the return from an intangible that it does not own, determining an arm's length price (or range of prices) for a transfer of intangible, recharacterisation issues, and cost contribution arrangements
Citation source
In: Transfer pricing international journal. - London. - Vol. 12 (2011),
http://library.link/vocab/creatorName
Silberztein, C
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • intangibles
  • R&D
  • know how
  • arm's length principle
  • cost contribution arrangement
Label
Transfer pricing aspects of intangibles: the OECD project
Instantiates
Publication
Label
Transfer pricing aspects of intangibles: the OECD project
Publication

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