Valuation of Intangibles under Income-Based Methods – Part II

Journal
Wittendorff, J.
International
International Transfer Pricing Journal 2010 (Volume 17), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article, the second of two parts, considers the use of income-based methods to determine the arm’s length value of intangibles. Part I was published in the previous issue of the International Transfer Pricing Journal.