The Resource Transfer pricing aspects of licensing arrangements - part I

Transfer pricing aspects of licensing arrangements - part I

Label
Transfer pricing aspects of licensing arrangements - part I
Title
Transfer pricing aspects of licensing arrangements - part I
Creator
Subject
Language
eng
Summary
This article discusses the way in which tax authorities perceive the consideration for the use or (deemed) transfer of intangibles as a "soft target" and horns in on the lucrative work of challenging pricing for intangibles among entities marked by legal and/or economic solidarity. It discusses the importance of keeping a close track on the exploitation of intangible property and examines both licensing and the use of intangible property companies, before examining their implications for transfer pricing arrangements
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 7 (2006),
http://library.link/vocab/creatorName
  • Verlinden, I
  • Smits, A
  • Lieben, B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • licensing
  • intangibles
  • business purpose test
  • substance over form
  • trademark
  • conduit company
Label
Transfer pricing aspects of licensing arrangements - part I
Instantiates
Publication
Label
Transfer pricing aspects of licensing arrangements - part I
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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