International - Intangibles in a Transfer Pricing Context: Where Does the Road Lead?
- M. Lagarden
- International Transfer Pricing Journal, 2014 (Volume 21), No 5
- 3 September 2014
The author considers the main features of intangibles in a transfer pricing context, as well as the conceivable consequences from a company perspective. Topics covered include ownership concepts; various practical valuation methods and related challenges; and different interpretations by tax authorities in various countries.