current developments, relevant issues and possible solutions
Edición de la obra Transfer Pricing and Intangibles
| Autor | Michael Lang |
|---|---|
| Editorial | Linde |
| Fecha de publicación | 2019 |
| Lugar | Wien |
| Idioma | inglés |
| Páginas | 158 |
| ISBN-13 | 9783707340327 |
| ISBN-10 | 3707340325 |
| OCLC | 1105751711 |
| LCCN | 2019297082 |
| Serie | Series on international tax law -- volume 113 · Schriftenreihe zum internationalen Steuerrecht -- Bd. 113 |
| Número de Cutter | L271t |
|---|
The book discusses the most important issues and recent developments related to transfer pricing treatment of intangibles. Starting with the definition of intangibles, it further deals with topics such as appropriate attribution of intangible-related profits, structuring of intangibles in MNEs, and proper valuation of intangibles. The authors, apart from providing a theoretical background to the discussed issues, also present case studies that show how certain issues can be approached in practice.