The Resource Medtronic's intercompany royalty rate : bad CUT or misleading CPM?
Medtronic's intercompany royalty rate : bad CUT or misleading CPM?
Resource Information
The item Medtronic's intercompany royalty rate : bad CUT or misleading CPM? 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 Medtronic's intercompany royalty rate : bad CUT or misleading CPM? 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 considers the differences between the comparable uncontrolled transaction (CUT) method and the comparable profits method (CPM) in determinig the intercompany royalty rate. In this respect the article discusses the Medtronic case
- Language
- eng
- Label
- Medtronic's intercompany royalty rate : bad CUT or misleading CPM?
- Title
- Medtronic's intercompany royalty rate : bad CUT or misleading CPM?
- Language
- eng
- Summary
- This article considers the differences between the comparable uncontrolled transaction (CUT) method and the comparable profits method (CPM) in determinig the intercompany royalty rate. In this respect the article discusses the Medtronic case
- Citation source
- In: Journal of international taxation. - New York. - Vol. 29 (2019), no. 2 ; p. 33-37, 62
- http://library.link/vocab/creatorName
- McClure, J.H
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- CUT method
- comparable profits method
- profit split method
- transfer pricing
- royalties
- Label
- Medtronic's intercompany royalty rate : bad CUT or misleading CPM?
- Label
- Medtronic's intercompany royalty rate : bad CUT or misleading CPM?
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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/Medtronics-intercompany-royalty-rate--bad-CUT/Mu1EKWqFZoc/" 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/Medtronics-intercompany-royalty-rate--bad-CUT/Mu1EKWqFZoc/">Medtronic's intercompany royalty rate : bad CUT or misleading CPM?</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="https://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/Medtronics-intercompany-royalty-rate--bad-CUT/Mu1EKWqFZoc/" 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/Medtronics-intercompany-royalty-rate--bad-CUT/Mu1EKWqFZoc/">Medtronic's intercompany royalty rate : bad CUT or misleading CPM?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
