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

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
Creator
Subject
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
Instantiates
Publication
Label
Veritas and the aim of a scientific approach to valuing intangible property in controlled transactions
Publication

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