The Resource Veritas and the aim of a scientific approach to valuing intangible property in controlled transactions
Veritas and the aim of a scientific approach to valuing intangible property in controlled transactions
Resource Information
The item Veritas and the aim of a scientific approach to valuing intangible property in controlled transactions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Veritas and the aim of a scientific approach to valuing intangible property in controlled transactions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article suggests that the Organization for Economic Cooperation and Development (OECD) look to principles analogous to those guiding scientific inquiry as it develops guidance on intangibles and their valuation. It discusses the Veritas case, principles of scientific investigation, causal relationships, IRS's income method, contribution categories, benefits, drawbacks of categorization, affect on cost sharing, licensing alternatives, OECD Guidelines, and proposals for the Working Party
- Language
- eng
- Label
- Veritas and the aim of a scientific approach to valuing intangible property in controlled transactions
- Title
- Veritas and the aim of a scientific approach to valuing intangible property in controlled transactions
- Language
- eng
- Summary
- This article suggests that the Organization for Economic Cooperation and Development (OECD) look to principles analogous to those guiding scientific inquiry as it develops guidance on intangibles and their valuation. It discusses the Veritas case, principles of scientific investigation, causal relationships, IRS's income method, contribution categories, benefits, drawbacks of categorization, affect on cost sharing, licensing alternatives, OECD Guidelines, and proposals for the Working Party
- Citation source
- In: Tax management transfer pricing report. - Arlington. - Vol. 19 (2010),
- http://library.link/vocab/creatorName
-
- Hughes, J
- Khripounova, E.B
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- valuation
- intangibles
- controlled transaction
- transfer pricing
- Label
- Veritas and the aim of a scientific approach to valuing intangible property in controlled transactions
- Label
- Veritas and the aim of a scientific approach to valuing intangible property in controlled transactions
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Veritas-and-the-aim-of-a-scientific-approach-to/ZPBegoo8XnA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Veritas-and-the-aim-of-a-scientific-approach-to/ZPBegoo8XnA/">Veritas and the aim of a scientific approach to valuing intangible property in controlled transactions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Veritas-and-the-aim-of-a-scientific-approach-to/ZPBegoo8XnA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Veritas-and-the-aim-of-a-scientific-approach-to/ZPBegoo8XnA/">Veritas and the aim of a scientific approach to valuing intangible property in controlled transactions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
