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International - Valuation of Intangibles under Income-Based Methods – Part I

Country:
International
Author:
J. Wittendorff
Issue:
International Transfer Pricing Journal, 2010 (Volume 17), No 5
Published:
27 August 2010
This article examines the application of income-based methods to determine the arm’s length price of the transfer of an intangible, and discusses alternative non-arm’s length taxation approaches relating to intangibles. The domestic transfer pricing regimes of the United States, Germany and Denmark form the basis for the discussion of the use of income-based methods.
 
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