Transfer Pricing Aspects of Transactions with Marketing Intangibles in a Post-BEPS World

This article analyses the different types of marketing intangibles and their features and examines the intra-company transactions and contractual arrangements in which they can be involved. The article further describes the difficulties in identifying marketing intangibles, attributing their ownership and correctly pricing them. The author analyses past and present guidance and describes some real cases judged both in a pre-BEPS world and in a post-BEPS world in order to show the evolution of various tax authorities’ decisions in relation to marketing intangibles transactions.