Definition and Identification of Intangibles

Dulce Miranda ()
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Dulce Miranda: Deloitte Legal

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 3-10 from Springer

Abstract: Abstract Actions 8 to 10 of the BEPS Project aim to develop rules to prevent the erosion of tax bases and the shifting of profits through the movement of intangibles within multinational groups. This chapter addresses the definition of intangibles and outlines the identification of intangibles. It analyzes the relevance of legal protection and its validity for a transfer pricing analysis. Lastly, as intangible asset assignment or license contracts have a mixed nature that also encompasses the provision of services, we will mention aspects that help differentiate them.

Keywords: Intangibles; HTVI; Intellectual property; Software; Trademarks; Trade secrets; Patents (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_1

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DOI: 10.1007/978-3-319-73332-6_1

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