International - Using Economic Valuation Techniques for Transfer Pricing Purposes: Recent Developments for the Valuation of Brands
- S-E. Bärsch; C. Erb
- International Transfer Pricing Journal, 2018 (Volume 25), No 4
- 14 May 2018
The use of economic valuation techniques is internationally accepted for determining arm’s length transfer prices. For the intra-group transfer of brands, the relief-from-royalty method often results in the most reliable arm’s length prices, and international alignment can now be observed for the choice of valuation parameters.