International - How to Deal with Risks in the Context of Two-Sided IP Valuations after BEPS?
- A. Riedl; K. Schwinger
- International Transfer Pricing Journal, 2018 (Volume 25), No 6
- 5 September 2018
The authors analyse the impact of BEPS Actions 8-10 (aligning transfer pricing outcomes with value creation) on the remuneration of intellectual property (IP) for MNEs. They especially analyse the OECD’s approach of bilateral IP valuations and how to handle risks when conducting such a valuation.