Transfer Pricing and Intangibles US and OECD Arm's Length Distribution of Operating Profits from IP Value Chains.

This book explores how taxing rights to multinationals' business profits from valuable IP shall be allocated among jurisdictions under US and OECD transfer pricing law.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Torvik, Oddleif
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2018.
Colección:IBFD Doctoral Ser.
Temas:
Transfer pricing > Taxation > Law and legislation.
Intellectual property > Taxation.
Intangible property > Taxation.
Corporations > Taxation.
License agreements.
Propriété intellectuelle > Impôts.
Biens incorporels > Impôts.
Sociétés > Impôts.
Accords sur les licences.
Corporations > Taxation
Intangible property > Taxation
Intellectual property > Taxation
License agreements
Transfer pricing > Taxation > Law and legislation
Acceso en línea:Texto completo
Descripción
Sumario:This book explores how taxing rights to multinationals' business profits from valuable IP shall be allocated among jurisdictions under US and OECD transfer pricing law.
Notas:Description based upon print version of record.
Descripción Física:1 online resource (877 p.).
ISBN:9789087224974
9087224974

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