Transfer Pricing and Rights Transfers

Gio Wiederhold

Chapter Chapter 4 in Valuing Intellectual Capital, 2014, pp 63-84 from Springer

Abstract: Abstract Transfer pricing is a relatively recent topic. In 1996, only US and Australian tax authorities had any rules affecting transfer pricing of intangible assets, but by 2009, a total of 49 countries had developed rules for transfer pricing of intangibles and rights to exploit intangibles [Canale:09]. Understanding transfer pricing of IP is essential to understanding its role in tax avoidance.

Keywords: Intellectual Capital; Intangible Asset; Transfer Price; Gross National Product; Foreign Sale (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1007/978-1-4614-6611-6_4

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