International - Transfer Pricing in the Pharmaceutical Industry: The Remuneration of Marketing Intangibles
- Chantal Roberge
- International Transfer Pricing Journal, 2013 (Volume 20), No 4
- 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.