The Resource Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
Resource Information
The item Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles 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 Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles 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 examines the arm's length remuneration of a pharmaceutical distributor who contributes to the value of a marketing intangible owned by a non-arm's length party. The author critically reviews the abundant literature on marketing intangibles and evaluates the applicability of the main transfer pricing methodologies
- Language
- eng
- Label
- Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
- Title
- Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
- Language
- eng
- Summary
- This article examines the arm's length remuneration of a pharmaceutical distributor who contributes to the value of a marketing intangible owned by a non-arm's length party. The author critically reviews the abundant literature on marketing intangibles and evaluates the applicability of the main transfer pricing methodologies
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 20 (2013),
- http://library.link/vocab/creatorName
- Roberge, C
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- marketing intangibles
- arm's length principle
- pharmaceutical industry
- CUP method
- cost plus method
- resale price method
- transactional profit methods
- profit split method
- TNMM
- comparable profits method
- Label
- Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
- Label
- Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
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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/Transfer-pricing-in-the-pharmaceutical-industry-/a9JMQ1Bpw1k/" 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/Transfer-pricing-in-the-pharmaceutical-industry-/a9JMQ1Bpw1k/">Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles</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/Transfer-pricing-in-the-pharmaceutical-industry-/a9JMQ1Bpw1k/" 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/Transfer-pricing-in-the-pharmaceutical-industry-/a9JMQ1Bpw1k/">Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles</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>
