Intangibles and Location Benefits (Customer Base)

Journal
Wilkie, J.S.
OECD
Bulletin for International Taxation 2014 (Volume 68), No. 6/7
FormatPDF
EUR
40
| USD
45 (VAT excl.)

In this article, the author analyses the issue of intangibles and location benefits, including the customer base, in relation to the OECD Base Erosion and Profit Shifting initiative.