What Is Different?: Intangibles in the Mid-Market

Alexander Reichl ()
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Alexander Reichl: PSP

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 61-73 from Springer

Abstract: Abstract This chapter deals with the specific characteristics of the mid-market sector and its impact on the transfer pricing of intangibles. The specifics of mid-market enterprises are outlined as an introduction. Based on this, internationalization strategies and how intangibles are dealt with in the mid-market sector are discussed and explained from a transfer pricing perspective. Finally, an illustration of the impact of mid-market characteristics on the determination of transfer prices for intangibles within a factual arm’s length test and within a hypothetical arm’s length test is given. Moreover, the problems and valuation issues are discussed and guidance is offered on how to deal with them in practice.

Keywords: Mid-market; IP strategies; Valuation (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_5

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DOI: 10.1007/978-3-319-73332-6_5

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