International - A New Era in Determining Arm’s Length Compensation for Intangibles? A Comparative Overview of Existing and Possible Future Transfer Pricing Principles
- L. Helderman; E. Sporken; R. Okten; M. Kanter
- International Transfer Pricing Journal, 2013 (Volume 20), No 6
- 12 September 2013
The authors compare current transfer pricing principles and possible future OECD-based transfer pricing principles as set out in the 2012 OECD Discussion Draft on intangibles; consider the positions taken by the US and Dutch tax authorities as regards arm’s length consideration related to intangibles; and analyse court cases from various jurisdictions in order to illustrate third-party behaviour in the area of intangibles.