The Transfer Pricing of Intangibles
Autor Michelle Markhamen Limba Engleză Hardback – 30 iun 2005
The Transfer Pricing of Intangibles not only highlights the current problems encountered in inter-affiliate transactions of intangible property, but also attempts to offer a variety of solutions to these problems. Among the issues explored are the following:
- how the tax treatment of intangible in the context of transfer pricing has become a major international tax concern;
- definitional issues which are vital to an understanding of transfer pricing;
- application of the arm's length principle to intangible asset transactions;
- determination of legal and economic ownership of group intangible assets;
- intangible asset valuation and transfer;
- transfer pricing methodologies;
global formularly apportionment;
- transfer pricing documentation requirements;
- penalties for non-compliance;
- resolution of transfer pricing disputes; and,
- advance pricing agreements.
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Specificații
ISBN-13: 9789041123688
ISBN-10: 9041123687
Pagini: 335
Dimensiuni: 165 x 246 x 25 mm
Greutate: 0.74 kg
Editura: Kluwer Law International
ISBN-10: 9041123687
Pagini: 335
Dimensiuni: 165 x 246 x 25 mm
Greutate: 0.74 kg
Editura: Kluwer Law International