The Resource Nash barganing theory and intangible property transfer pricing
Nash barganing theory and intangible property transfer pricing
Resource Information
The item Nash barganing theory and intangible property transfer pricing 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 Nash barganing theory and intangible property transfer pricing 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
- In this article, the author proposes a transfer pricing framework for unique intangibles that integrates the economic fundamentals of John Nash's bargaining theory with the "realistic alternatives" language of amended Sections 367(d) and 482
- Language
- eng
- Label
- Nash barganing theory and intangible property transfer pricing
- Title
- Nash barganing theory and intangible property transfer pricing
- Language
- eng
- Summary
- In this article, the author proposes a transfer pricing framework for unique intangibles that integrates the economic fundamentals of John Nash's bargaining theory with the "realistic alternatives" language of amended Sections 367(d) and 482
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 14 ; p. 1383-1396
- http://library.link/vocab/creatorName
- Satterthwaite, B.M
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- intangibles
- transfer pricing
- CUP method
- comparable profits method
- cost plus method
- resale price method
- profit split method
- arm's length principle
- Label
- Nash barganing theory and intangible property transfer pricing
- Label
- Nash barganing theory and intangible property transfer pricing
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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/Nash-barganing-theory-and-intangible-property/EzUwOL9iIBY/" 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/Nash-barganing-theory-and-intangible-property/EzUwOL9iIBY/">Nash barganing theory and intangible property 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="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/Nash-barganing-theory-and-intangible-property/EzUwOL9iIBY/" 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/Nash-barganing-theory-and-intangible-property/EzUwOL9iIBY/">Nash barganing theory and intangible property 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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
