The modern marketplace, the rise of intangibles and transfer pricing
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The work The modern marketplace, the rise of intangibles and transfer pricing represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The modern marketplace, the rise of intangibles and transfer pricing
Resource Information
The work The modern marketplace, the rise of intangibles and transfer pricing represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The modern marketplace, the rise of intangibles and transfer pricing
- Language
- eng
- Summary
- This article explores the place of transfer pricing in modern marketplace and focuses on the effect of intangibles thereupon. It frames transfer pricing as a solution to the need to allocate profits between jurisdictions - a direct result of the conflict of residence- and source-based taxation in the globalized marketplace - and the more specific problem of book profit shifting. It further contemplates the effect of the digitalization of markets and the increased use of intangibles the on effectiveness of transfer pricing as such a solution. It then attempts to locate the underlying factors of book profit shifting and with the latter analysis in mind, suggests a destination-based regime instead
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016),
- Geographic coverage
- International
- Language note
- English
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Context of The modern marketplace, the rise of intangibles and transfer pricingWork of
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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/resource/s3cgoLQxPU4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/s3cgoLQxPU4/">The modern marketplace, the rise of intangibles and transfer pricing</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>
