Marketing intangibles : the latest controversy
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The work Marketing intangibles : the latest controversy 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.
The Resource
Marketing intangibles : the latest controversy
Resource Information
The work Marketing intangibles : the latest controversy 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
- Marketing intangibles : the latest controversy
- 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
- Geographic coverage
- Asia
- Language note
- English
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Context of Marketing intangibles : the latest controversyWork 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/1iGy4o4Q6d8/" 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/1iGy4o4Q6d8/">Marketing intangibles : the latest controversy</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>
