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International - Transfer Pricing in the Pharmaceutical Industry: The Remuneration of Marketing Intangibles

Country:
International
Author:
Chantal Roberge
Issue:
International Transfer Pricing Journal, 2013 (Volume 20), No 4
Published:
14 June 2013
This article examines the arm’s length remuneration of a pharmaceutical distributor who contributes to the value of a marketing intangible owned by a non-arm’s length party. The author critically reviews the abundant literature on marketing intangibles and evaluates the applicability of the main transfer pricing methodologies.
 
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