The Transfer Pricing of Intangibles
| Författare: | Markham Michelle |
| Titel: | The Transfer Pricing of Intangibles |
| Utgivningsår: | 2005 |
| Omfång: | 335 sid. |
| Förlag: | Kluwer |
| ISBN: | 9041123687 |
| Produkttyp: | Lösblad |
| Ämnesord: | Skatterätt , Immaterialrätt |
Pris: 1283 SEK exkl. moms 
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 Table of Contents: Preface. Acknowledgments. Table of Cases. Table of Statutes. Summary of Abbreviations. 1. Introduction. 2. Transfer Pricing: Definitional Issues. 3. Achieving an Arm s Length Analysis of Intangibles. 4. A Consideration of the Transfer Pricing Methodologies Utilised in Determining an Arm s Length Consideration for Intangible Property. 5. The Alternative to Arm s Length Methodologies: Global Formulary Apportionment. 6.Transfer Pricing Compliance: Documentation, Penalties and Other Related Issues. 7. Administrative Approaches to the Resolution of Transfer Pricing Disputes. 8. Advance Pricing Agreements. 9. Conclusion and Recommendations. Bibliography. |