Arm's Length Principle in Intangible Assets Valuation

Princip tržního odstupu v ocenění nehmotného majetku

Jiří Jakoubek

Český finanční a účetní časopis, 2013, vol. 2013, issue 4, 70-83

Abstract: All transactions in multinational enterprises which are realized among group members are very sensitive to tax risks arising from (appropriate) asset valuation. The more often the transactions are connected to intangible assets or R&D services the more tax risks they generate. This article identifies theoretical and then practical issues while stating license fees or intangible asset valuation. The authors show how it is possible to use purpose-built model of license fees for optimizing tax position of each group member, especially of the member who develops specific intangible asset. The authors compare the old version of OECD Transfer pricing for MNEs Guidelines in mentioned field with the proposed version, too.

Keywords: Transfer Pricing; Arm's Length Principle; Intangible Property Valuation; License fee; Transferové ceny; Princip tržního odstupu; Oceňování nehmotného majetku; Licenční poplatek (search for similar items in EconPapers)
JEL-codes: G32 H25 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.18267/j.cfuc.353

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