intangibles

Resource Information

The concept intangibles represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

"Exporting" services and intangibles : Australia
"Net-of-tax" clauses in the context of a recent decision of the Romanian High Court of Cassation and Justice
"Special measures" and the arm's-length principle
"Transfer pricing and intangibles" und "Conflicts in the attribution of income to a person" : Tagungsbericht zum IFA-Kongress 2007 in Kyoto (Teil 1)
'GILTI' as charged? Mögliche Auswirkungen der US-Steuerreform auf die deutsche Lizenzschranke gemäß Paragr. 4j EStG
'Risk' and the OECD discussion drafts on transfer pricing
'Shadowlands': the OECD on intangibles
1996 OECD guidelines on transfer pricing : chapters on intangibles and intra-group services
30th annual conference of the USA branch of the International Fiscal Association, March 7-8, 2002, Washington
55th congress of the International Fiscal Association, September 30 - October 5, 2001, San Francisco, California
A Dutch transfer pricing perspective on U.S. tax reform
A better approach to the amount A double taxation problem
A break in the clouds : a proposed framework for analyzing cloud computing transactions
A comparative analysis of the legislative framework for the transfer pricing of intangible assets in Australia and the United States
A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property?
A conflict of duty - a federal approach to the tax treatment of goodwill and other intangibles
A fair income tax on the trillion-dollar behemoths
A historical analysis of the BEPS Action Plan : old acquaintances, new friends and the need for a new approach
A lighter transfer package? German government proposes reversion of 2008 rules
A look at cost sharing in the OECD discussion draft
A look at recent amendments to Cyprus's income tax law
A new age in cost sharing? The IRS proposed regulations
A new dawn for the international tax system : evolution from past to future and what role will China play?
A new era in determining arm's length compensation for intangibles? A comparative overview of existing and possible future transfer pricing principles
A new global tax deal for the digital age
A practitioner's concerns about the OECD's approach to hard-to-value intangibles
A primer on domestic oil and gas, Part III : Code Sec. 1254 Recapture
A primer on domestic oil and gas, part II : intangible drilling and development costs
A primer on valuing intangible assets using internal information
A review of transfer pricing case law in the pharmaceutical sector
A rose by any other name ...? The OECD's proposed revised definition of intangibles
A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part one
A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part three
A second bite at the APA : Altera's rehearing and the potential invalidity of cost-sharing - part two
A step towards adopting an approach in line with BEPS measures : India revises its comments in the draft UN Manual
A summary and analysis of recent revisions to Chapter 6 of the OECD Transfer Pricing Guidelines
A tale of two technologies : transfer pricing of intangibles in the digital economy
A tentative improvement : comments on OECD Discussion Draft on the transfer pricing of intangibles
A theory of royalties and profits : a note
A two-option compromise for intangibles pricing guidelines
A useful life analysis of trade secrets for transfer pricing
A way forward in cost sharing : considering payments and benefits from future intangibles
AbgSiG 2007 : Wichtiges zur Einkommensteuer
Abgabensicherungsgesetz 2007 in der Fassung des Finanzausschusses : ein Vergleich zum Ministerialentwurf
Accounting and tax issues and the Portuguese treatment of intangibles with indefinite lives following the implementation of Directive (2013/34)
Accounting principles for tax purposes
Action 8 BEPS guidance : use of valuation techniques to estimate arm's-length prices in intangible transfers
Addressing base erosion and profit shifting
Addressing challenges in the hard-to-value intangibles guidelines
Aggregation of transactions in transfer pricing : Glaxo and other cases
Aligning transfer pricing outcomes with value creation, Actions 8-10 - 2015 final reports
All change!
Allocation of taxing rights in the digitalized economy : assessment of potential policy solutions and recommendation for a simplified residual profit split method
Almost heaven : France's treatment of intangibles
Alternative methods for determining arm's length intercompany prices
Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle
Amazon Luxembourg buy-in : post-litigation results of capital market and other methods
Amazon and its lessons for transfer pricing professionals
Amazon moves toward trial in high-profile case challenging IRS income method for valuing intangibles
Amazon's 'residual-business assets' are not 'intangibles'
Amazon, challenging $2 billion cost sharing adjustment, says IRS relied on method rejected by tax court in Veritas
An analysis of the final Code Sec. 263(a) regulations on capitalization of intangible assets
An analysis of the proper tax treatment of international payments for computer software products : such payments should be treated as business profits not royalties subject to withholding
An analysis of the super-royalty provision of the Tax Reform Act of 1986
An analytical framework for e-commerce tax implications in multiple jurisdictions
An early-stage investor analogy : how related-party transfers of intangibles contribute to base erosion and profit shifting
An economic and strategic evaluation of the proposed Section 482 regulations
An examination of the new U.S. transfer pricing proposals
An indecent proposal: the U.S. attempt to fix cost sharing rules
An overview of Obama's international tax proposals
An overview of the Governmental Tax Expert Committee's policy advisory note
An overview of the temporary transfer pricing regulations
An unfortunate series of divergent views - service transactions as a transfer pricing dispute engine
Analysing the OECD draft on intangibles
Analysis of the recently proposed Section 482 regulations
Annual review : India
Annual review : India
Annual review : Latin America
Annual review : OECD
Annual review : The Netherlands
Annual review : The Netherlands
Another loss for the Israeli tax administration in a transfer pricing business restructuring case - time to change the approach?
Anpassungen der Verrechnungspreispolitik aufgrund der COVID-19-Pandemie
Answering eight key questions about transfer pricing during the COVID-19 era
Anti-abuse notion of "control over intangible related functions" is beyond the arm's length principle
Análisis histórico del fondo de comercio adquirido
Apple's cost-sharing arrangement : Frankenstein's monster [part 1]
Application of arm's length principle to intangibles
Application of the DEMPE concept in the pharmaceutical industry
Applying the best method rule when reliable internal comparable intangibles exist
Are foreign mining rights considered intangible property under the U.S. Internal Revenue Code?
Arm's length : beyond the Guidelines of the OECD
Arm's length transaction : reallocation of income under Section 482 of the U.S. Internal Revenue Code
Arm's-length royalties in light of BEPS and Uniloc
Article 12B of the UN Model (2021) : a simplified solution for developing countries to tax income from the digital economy?
As the OECD works to define intangibles, a plea for clarity
Aspects of electronic commerce taxation in Australia
Aspects of partnerships and intangibles
Aspetti contabili e fiscali degli ammortamenti dei beni immateriali
Assessing the risks of intangibles migration
Assessment methods for intangible assets : unwrapping the Italian patent box to better grasp what is inside and how much it is worth
At your service(s) - still crazy after all these years
Attribution of profits to a permanent establishment of a partnership (hybrid entity) : limitations of the "separate entity approach"
Ausländische Einkünfte aus unbeweglichem Vermögen und deren Veräusserung nach den DBA : Streitfall Spanien und andere DBA
Australia's return to the international tax reform stage
Australian Taxation Office audit focus on arrangements involving intangibles
BEFIT and formulary apportionment : should intangibles be included in the formula?
BEPS Action 8 hard-to-value intangibles : Diskussionsentwurf der OECD vom 4.6.2015 - Überblick und erste Stellungnahme
BEPS Action 8-10 : aligning transfer pricing outcomes with value creation
BEPS Action 8-10: birth of a new arm's-length principle
BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
BEPS Actions 8 to 10 : national interpretations of TP guidance
BEPS and its influence on TP audit processes in Nigeria
BEPS and the digital economy
BEPS and transfer pricing : what do we do now?
BEPS guidance on transfer pricing aspects of intangibles and the need for substance and transfer pricing documentation
BEPS is broader than tax : practical business implications of BEPS
BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches
BEPS shifts from talk to action in 2015, dominating tax planning, government legislation, and OECD's calendar
BEPS und Intangibles oder die Grenzen des Fremdvergleichsgrundsatzes
BEPS und der Vertrieb von Markenprodukten
BEPS, economic activity, and value creation
BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 2
BRICS, BEPS, and the U.N. Transfer Pricing Manual : part 3
Base Erosion and Profit Shifting : immaterielle Vermögenswerte und die OECD - Zusammenfassung des Arbeitsstands des Kapitels VI und erste Analyse aus deutscher Sicht
Base Erosion and Profit Shifting Report and Action Plan - overview and relevance in Indian context
Base erosion and profit shifting
Base erosion and profit shifting (BEPS): impact for European and international tax policy
Base erosion and profit shifting - an Indian perspective
Base erosion and profit shifting impact on transfer pricing - relevance of current actions on India
Beni immateriali e servizi nel nuovo rapporto OCSE sui prezzi di trasferimento
Beschouwingen over de verschillen tussen de fiscale en vennootschappelijke jaarrekening
Besonderheiten bei der Dokumentation internationaler Verrechnungspreise im Fall der Übertragung und Nutzungsüberlassung immaterieller Wirtschaftsgüter
Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
Blickpunkt International und Blickpunkt BEPS
Blickpunt international
Brand management centres in the age of BEPS [3]
Brand valuation - a transfer pricing essential
Brazil : a guide to M&A
Brazil's 2013 corporate tax reform : policy and controversy aspects
Bulletin 16 : China makes a pre-emptive strike against BEPS
Business restructuring : the question of the transfer of intangible assets
Business restructurings : options and practice - part 1
Business restructurings : options and practice - part 2
Business risk allocation : the outermost boundary of the arm's length principle and the Amazon case
Buy-in, buy-out requirements present unusual difficulties for cost-sharing agreements
CAI-arresten: kabelnetwerken zijn onroerende zaken : enkele civiel- en fiscaal-juridische overwegingen ten aanzien van ondergrondse infrastructuur
COVID-19-Fitness für Verrechnungspreissysteme = COVID-19 fitness for transfer pricing systems
CUB Pty Ltd v Union of India and others : WPC No 6902/2008
Calculating RAB shares following additional platform contributions
Canada - U.S. tax practice. A Crossborder view. Cross-border software licensing arrangements
Canada update : transfer pricing guidelines
Canada's Information Circular 87-2R : what can taxpayers learn from the revised IC?
Canada-US transfers of technology : a Canadian perspective
Canada: Glaxo prevails over CRA
Canada: appeal court overturns Glaxo ruling
Canadian intangibles, noncompete payments, and allocations of purchase price
Canadian tax treatment of upstream expenditures and revenues, Part I and Part II
Capital allowances : transactions and planning
Centralization of intangibles and transfer pricing under BEPS and Finnish tax law
Characterization of e-commerce revenue - the final OECD Report revealed
Charges ou immobilisations incorporelles : les critères jurisprudentiels
China : tax issues relating to intangibles
China formally announces its transfer pricing position
China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
China's approach to transfer pricing issues with BEPS Action Plan
China's new rules for transfer pricing and mutual agreement procedures
China's new transfer pricing platform and the challenge for U.S. multinationals
China's new value contribution allocation method : not the end of the arm's-length principle
China, U.S. perspectives on intangible property transactions
China: defining intangibles
China: increasing interest in local intangibles
Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation
Classification of cost allocation agreements
Classifying entities and the meaning of 'tax transparency' : the UK perspective (2023)
Coca-Cola : a decisive IRS transfer pricing victory, at last
Coin flips, rational decisions and risk : support for OECD draft guidance on chapter 1
Coming conflicts : proposed US transfer pricing services regulations and the treatment of intangibles
Comments on the OECD draft report : intangible property
Company formation in Brazil
Comparable profits method : accounting for margin and volume effects of intangibles
Comparison of U.S. and Australian revenue characterizations of transactions involving computer programs
Compatibility between the OECD's hard-to-value intangibles methodology and the arm's length standard : what is the way forward?
Compatibility between the OECD's hard-to-value intangibles methodology and the arm's-length principle : What is the way forward?
Computer program prop. regs. are a good but cautious start
Computer software taxation
Concierto económico y BEPS
Congress amends section 482 : the new super royalty provision
Congruence and divergence in transfer pricing in Australia and Japan : intangibles and advance pricing agreements
Consecuencias tributarias de las operaciones con criptomonedas = Tax consequences of cryptocurrency operations
Consideraciones sobre la tributación y la calificación contable de las operaciones con moneda digital (Bitcoins) en las empresas
Considering market features in Latin America as part of a transfer pricing analysis
Contingent sales of intangible property : a double-edged sword?
Contingent-payment R&D service arrangements under the services temporary regulations
Continuity and change in the present and future taxation of cross-border intangible income
Convention du 8-1-1963 en matière d'impôts sur les successions
Copyright and software and Spanish tax treaties : an issue of balance between technology-importing and technology-exporting countries
Corporate taxes and the location of intangible assets within firms
Cost contribution arrangements and superroyalties
Cost contribution arrangements in a changing international tax environment
Cost sharing arrangements in China : current considerations in calculating payments
Cost sharing regulations seek to limit the expected return on investments in intangible property
Cost sharing, services and intangibles : recent changes in transfer pricing
Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0
Cost-sharing arrangements under the new proposed Section 482 regulations
Countering aggressive tax planning : the need for international cooperation
Court decision in General Motors Uruguay : the importance of marketing intangibles, local market characteristics and local comparables in a comparability analysis
Cross-border IP development : a real options approach to cost sharing under the transfer pricing regulations
Cross-border business restructuring
Cross-border migration of intangibles: some tax policy considerations
Cross-border sales : where's the market jurisdiction?
Cross-border supplies and Australia's GST
Cross-country comparisons of the effects of leverage, intangible assets, and tax havens on corporate income taxes
Current strategies for sharing IP income among members of multinational groups : cost sharing arrangements
Customs compliance know-how for R&D cost sharing arrangements
Cyberspace : the final frontier for international tax concepts?
Cyprus adopts intellectual property rights "box"
DEMPE functions and the RACI concept : more clarity or confusion ahead?
DEMPE-Funktionen und wirtschaftliches Eigentum an immateriellen Werten - Plädoyer für eine differenzierte Betrachtung
Dal bilancio d'esercizio al reddito d'impresa
Damn the Statute, full speed ahead: the temporary U.S. cost sharing regulations
Das Abschreibungskonzept des GKKB-Richtlinienvorschlags = The two-tiered system of amortization and depreciation in the proposal for a Directive on CCCTB
Das DEMPE-Konzept gem. Paragr. 1 Abs. 3c AStG n. F. : steigende Dokumentationsanforderungen an den Steuerpflichtigen
Das DEMPE-Konzept in der praktischen Umsetzung : Besteuerung digitalisierter Geschäftsmodelle
De belangrijkste aanpassingen in het voorgestelde nieuwe hoofdstuk VI van de OESO Transfer Pricing Richtlijnen
De octrooibox : een rechtsvergelijking met de Belgische facililteit voor inkomsten uit octrooi
De overname van immateriële activa en de afschrijving door de overnemer
De quelques idées reçues sur la fiscalité des incorporels
De transfer pricing aspecten van 'Brainpower' : internationale ontwikkelingen met betrekking tot de kwalificatie van 'intangibles'
Dealing with data in a digital economy
Decree of 14 November 2013, No. IFZ 2013/184M : International Tax Law. Transfer prices, application of the arm's length principle and the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines)
Deduction for FDII
Defending against IRS audits of cost sharing arrangements under the new cost sharing regime
Defining goodwill for transfer pricing
Denying tax amortization for goodwill in corporate restructuring - a controversy surrounding the scope of intangibles
Der Kampf gegen "BEPS" am Beispiel der Verlagerung von unkörperlichen Wirtschaftsgütern
Der OECD Diskussionsentwurf vom 6. 6. 2012 : Streitpunkt immaterielle Wirtschaftsgüter
Der steuerfreie Domain-Verkauf
Destination-based income taxation : neither principled nor practical?
Determination of intangible property ownership in transfer pricing analyses
Determining a reasonable royalty
Development and ownership of intangibles
Did Coca-Cola make the right play in its motion for reconsideration?
Die Besteuerung immaterieller Werte in multinationalen Unternehmensgruppen : eine Analyse des Referentenentwurfs für ein ATADUmsG
Die Besteuerung von Immaterialgüterrechten - wie attraktiv ist die liechtensteinische IP-Box?
Die Grundsätze der Markennutzung im Konzern - die (scheinbare) Kontinuität in der Rechtsprechung des BFH
Die Kommerzialisierungslizenz in Brasilien : eine Brücke zwischen brasilianischen Verrechnungspreisregularien und OECD-Verrechnungspreismodell
Die Praxisrelevanz des jüngsten OECD-Berichts zu den Immaterialgütern = The practical relevance of the recent OECD deliverable on intangibles
Die Steuerreform 2017 in den USA : Highlights und Auswirkungen für deutsche Unternehmen
Die US-Steuerreform aus der Sicht ausländischer Investoren : Erläuterungen des FDII-Regimes und der Zinsschranke mit Beispielsrechnungen
Die Verrechnung von immateriellen Wirtschaftsgütern im Konzern : aktuelle Fragestellungen aus der Praxis
Die bilanzielle Behandlung immaterieller Vermögenswerte nach den IAS
Die neue OECD-Definition immaterieller Werte für Verrechnungspreiszwecke - hat die OECD ihre selbst gesteckten Ziele erreicht?
Die verrechnungspreisrechtliche Problematik der Werthaltigkeit von Dachmarken
Die österreichischen Verrechnungspreisrichtlinien 2021 (Teil 1) - ein Überblick
Difficult questions around 'recharacterisation'
Digging up the playing field
Direito Tributário, Societário e a reforma da Lei das S/A - Vol. V : controversias após a Lei n. 12.973
Discussion draft : revision of the special considerations for intangibles in chapter VI of the OECD Transfer Pricing Guidelines and related provisions
Do theories trump facts under the U.S. arm's-length standard? Is the BEPS pricing guidance on intangibles consistent with the U.S. law?
Documents filed in Eaton indicate IRS economists debated adequacy of taxpayer documentation, treatment of intangibles
Does a more transparent international tax environment provide the same outcome as transfer pricing would but in a less arbitrary way?
Does intangible ownership move with the people that perform the DEMPE functions?
Draft decree on transfer pricing and direct tax administration of related-party transactions
Dutch perspective on 2017 OECD Transfer Princing Guidelines
Dutch transfer pricing decree interprets BEPS changes
EBay : transfer pricing treatment of domain names in France
Eclipse Film Partners (No. 35) LLP v HMRC : trading following the film scheme cases - blurring the picture or the latest HD?
Eighth Circuit skeptical of Medtronic's CUT analysis, vacates tax court decision
Ein Jahr Verwaltungsgrundsätze Verrechnungspreise : erste Erfahrungen aus der Betriebsprüfungspraxis
El Impuesto sobre Sociedades en 2013 (III) : incentivos fiscales
El ajuste ex post en materia de precios de transferencia en operaciones sobre activos intangibles de difícil valoración : críticas y consideraciones preliminares = The ex post adjustment in transfer pricing with regard to transactions with hard to value intangibles: critics and preliminary considerations
El análisis de comparabilidad post-BEPS en precios de transferencia : una visión sobre las operaciones vinculadas con activos intangibles
El impacto de la Ley 1819 de 2016 y sus desarrollos en el sistema tributario colombiano : tomo l: Impuesto sobre la renta para sujetos obligados a llevar contabilidad
El régimen jurídico-tributario del bitcóin
End of arm's-length?
Energy
Enhanced requirements in the comparability analysis for royalties : U.S. Court of Appeals in the case of Medtronic U.S
Entgeltlicher Erwerb und Erwerb im Tauschwege bei immateriellen Wirtschaftsgütern des Anlagevermögens
Erosión de la base imponible y traslado de beneficios : estudios sobre el plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15
Erste Analyse des OECD-Diskussionspapiers zur Berücksichtigung von Intangibles bei der Festlegung von Verrechnungspreisen
Estimating the market value of transferred intangibles using the discounted cash flow model
Evaluating the equivalence of cost-sharing arrangements and cost contribution arrangements
Evaluation of transfer pricing in Nigeria (2012-2020)
Evolution of APA regime
Ex post facto considerations in transfer pricing of hard-to-value intangibles : practical and methodical issues with the HTVI approach
Ex post-Informationen und Preisanpassungsklauseln : kritische Würdigung der OECD-Ausführungen zu schwer bewertbaren immateriellen Werten
Exclusive patents and trademarks and subsequent uneasy transaction comparability : some transfer pricing implications
Exploitation of IP in China
Extracting the digit : recent UK reforms and new proposals for taxing the digital economy
FDII nach der US-Tax-Reform als Anwendungsfall der Lizenzschranke? - Zweck und Anwendungsbereich von Paragr. 4j EStG und die Möglichkeit einer teleologischen Reduktion
Federal income taxation of intellectual properties and intangible assets
Festsetzung der Preise für die Überlassung von immateriellen Wirtschaftsgütern zwischen verbundenen Gesellschaften im schweizerisch- amerikanischen Verhältnis
Fiji Water, BEPS Action 8, and an intermediate approach to transfer pricing
Final BEPS report on transfer pricing of intangibles : IP ownership takes backseat to people functions
Final regulations on intercompany services and stewardship: the final roadmap for identifying, allocating, and charging for centralized services
Finance Act 2016 Notes
Finance Act 2018 Notes
Finance Act 2019 Notes
Finance Act 2020 Notes : Section 31: intangible fixed assets: pre-FA 2002 assets etc
Finance Act 2020 Notes : Section 34 and Schedule 7: CT payment plans for tax on certain transactions with EEA residents
Finance Act measures updating R&D tax credit, KDB and Digital Games Tax Credit
Finance centres in the age of BEPS [5]
Financial versus tax valuation : the great wall of controversy
First fruits of OECD BEPS project coming in 2014 : country-by-country reporting and intangibles guidance
Fiscal versus commercial profit accounting in the Netherlands, France and Germany
Fiscale aspecten van immateriële vaste activa in Nederland, Frankrijk en Duitsland
Fiscale aspecten van uitgaverechten
Fiscale behandeling van immateriële vaste activa
Fiscalidad de los intangibles y de la propiedad intelectual : con un estudio sobre tributación de la economía digital
Fiscalidad de los precios de transferencia (operaciones vinculadas)
Fiscalidad de los precios de transferencia (operaciones vinculadas)
Fiscalidad y globalización : memorias XXVI Jornadas Latinoamericanas de Derecho Tributario : Santiago de Compostela 2012
Foreign transfer of intangible property rights
Foreign use under the proposed FDII regulations
Former OECD transfer pricing head quizzes Andrus on discussion draft's approach to defining intangibles
Formulary apportionment is not a panacea : part 5
Forward-looking transfer pricing strategy for digital fintech startups
French direct tax regime : transfers and licences of software
From principal to profit split [6]
Functional analysis is alive and well in Section 482 regulations, Triplett tells ITI Seminar
Functional cost diagnostic model applied to imported yoga pants, vodka, and rock salt
Fundamentals of transfer pricing : a practical guide
Fundamentals of transfer pricing : general topics and specific transactions
Funktionsänderung der Vertriebstochtergesellschaft zum Kommissionär
GILTI : the co-operative potential of a unilateral minimum tax
GILTI and FDII : encouraging U.S. ownership of intangibles and protecting the U.S. tax base
GILTI or not GILTI?
GILTI pleasures
GILTI, FDII, and the future of international IP planning
GST and electronic distribution platforms
Geistiges Eigentum - Intellectual Property
General part of special issue on intangibles valuation. The authors conclude that differences in opinion and approach by various countries may lead to double taxation in cross-border situations
Generalthema I: Verrechnungspreise und immaterielle Wirtschaftsgüter
Gently down the stream : BEPS, value theory and the allocation of profitability along global value chains
German withholding taxes on extraterritorial royalty payments : new guidance on the top-down approach
Germany: intangibles and the new patent valuation standard
Germany: intangibles and the new patent valuation standard
Getting a grip on intangibles
Getting tax value from intangibles and SPVs
Getting the best from brands
Gewerblicher Rechtsschutz und Wettbewerbsrecht
Ghana: new transfer pricing regime
Gifts of certain intangible property by foreign persons - principles, pitfalls, and planning opportunities
Glaxo: Supreme Court of Canada rules on first TP case
GlaxoSmithKline case: legal form and economic relevance prevail
Global focus on transparency - transfer pricing documentation and audits
Global implications of U.S. tax reform
Global tax policy challenges after COVID-19 : transfer pricing and withholding tax aspects
Global transfer pricing : principles and practice
Global transfer pricing : principles and practice
Global transfer pricing : principles and practice
Global transfer pricing : principles and practice
Global transfer pricing conference "Transfer pricing in a post-BEPS world"
Globalisiertes Steuerrecht - Anspruch und Verantwortung : Festschrift für Heinz-Klaus Kroppen
Goodwill and intangible assets : a guide to FRS 10
Goodwill et valeurs immatérielles
Goodwillbilanzierung nach SFAS 142
Grappling with DEMPEs in the trenches : trying to give it the meaning it deserves
Grasping the value of intangible assets
Grenzüberschreitende Überführung immaterieller Werte
Guidance on transfer pricing aspects of intangibles
Hard to value intangibles
Hard-to-value intangibles and the challenges of valuing uncertainty
Hard-to-value intangibles and the pricing of uncertainty
Has BEPS signaled the death knell for U.S. pharmaceutical IP migration to Ireland?
Hat der Fremdverhaltensgrundsatz ein Ablaufdatum? Aktuelle Entwicklungen auf globaler Ebene
Head office : permanent establishment profit allocation
Head to head - OECD and UN transfer pricing standards
Healius : a lost opportunity for Australian capital allowance reform
Herding smart cats : applying export controls on intangible transfers of technology in UK universities
Het voorgestelde nieuwe hoofdstuk VI van OESO Transfer Pricing Richtlijnen
Hive downs
Holding intangibles offshore may produce tangible U.S. tax benefits
Holdingstatus und Unternehmenssteuerreform III
Home country tax consequences of the amortization of intangibles and the depreciation of tangible assets
Host Country income tax rules relating to intangible property
Host country intercompany pricing rules for exportation of intangibles
Host-country taxation of intellectual property transfers in the Asia-Pacific region : Philippines
Host-country taxation of intellectual property transfers in the Asia-Pacific region : Taiwan
Host-country taxation of intellectual property transfers in the Asia-Pacific region : Thailand
Host-country taxation of intellectual property transfers in the Asia-Pacific region: Australia
Host-country taxation of intellectual property transfers in the Asia-Pacific region: Vietnam
How foreign corporations should invest to minimize their income tax liability : Part III
How the States tax sales of computer software
How the Tax Court can account for risk in Medtronic transfer pricing
How to deal with risks in the context of two-sided IP valuations after BEPS?
How to deal with the new generation of intangibles
How to escape the wrath of thrasybulus' sword and establish reasonable royalty rates in intercompany licensing of intangibles under the "best method rule" of the new Section 482 regulations
How to make transfer pricing work for IP and intangible assets

intangibles Resource Information The concept intangibles represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

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The concept intangibles represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.