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.

Détails bibliographiques
Cote:Libro Electrónico
Auteur principal: Torvik, Oddleif
Format: Électronique eBook
Langue:Inglés
Publié: Amsterdam : IBFD Publications USA, Incorporated, 2018.
Collection:IBFD Doctoral Ser.
Sujets:
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
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