The Resource Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles

Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles

Label
Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
Title
Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
Creator
Subject
Language
  • eng
  • eng
Summary
This article examines the arm's length remuneration of a pharmaceutical distributor who contributes to the value of a marketing intangible owned by a non-arm's length party. The author critically reviews the abundant literature on marketing intangibles and evaluates the applicability of the main transfer pricing methodologies
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 20 (2013),
http://library.link/vocab/creatorName
Roberge, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • marketing intangibles
  • arm's length principle
  • pharmaceutical industry
  • CUP method
  • cost plus method
  • resale price method
  • transactional profit methods
  • profit split method
  • TNMM
  • comparable profits method
Label
Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
Instantiates
Publication
Note
20130905
Other control number
itpj041302.pdf
Label
Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
Publication
Note
20130905
Other control number
itpj041302.pdf

Library Locations

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