Transfer Pricing of Intangibles: Empirical Study of Transfer Pricing and the Intangibles
Empirical study on transfer pricing of intangibles and why tax authorities should look beyond methodology. Insightful analysis with emphasis on practical implications. notable user perspective highlights complexity in interpretation
Highlights
- empirical transfer pricing focus
- intangible asset emphasis
- authoritative tax-law perspective
Pros
- empirical focus on transfer pricing
- clear emphasis on intangibles
- academic rigor from author
- relevant for tax law professionals
- comprehensive discussion on methodology implications
Cons
- n/a from customer data
- n/a from customer data
- n/a from customer data
