The Resource Marketing intangibles : the latest controversy

Marketing intangibles : the latest controversy

Label
Marketing intangibles : the latest controversy
Title
Marketing intangibles : the latest controversy
Creator
Subject
Language
eng
Summary
As the OECD tackles its new project on intangibles, recent tax audit activity and two recent cases in particular (the Maruti-Suzuki and Adidas cases) have opened up the issues around marketing intangibles. This article revisits those issues to see what can be learned, including payment of royalties, marketing costs, the DHL case, the OECD Transfer Pricing Guidelines, allowability of expenses, a "bright line" test, and co-branding
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 18 (2011), no. 3 ; p. 165-170
http://library.link/vocab/creatorName
  • Casley, A.J
  • Timbadia, B
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • marketing intangibles
  • audit
Label
Marketing intangibles : the latest controversy
Instantiates
Publication
Label
Marketing intangibles : the latest controversy
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932