Extrait
Table of Contents I
List of Abbreviations
1. Introduction
1.1. Problem Definition
1.2. Aims and Non-Aims
1.3. Methodology and Structure
1.4. Definitions of intangible property and relevant TP methods
1.4.1. Trade intangibles
1.4.2. Marketing intangibles
1.4.3. Comparable uncontrolled price method
1.4.4. Resale price method
1.4.5. Cost plus method
2. The importance of intangible property for MNEs
3. Transfer Pricing and its objectives
4. Challenges of applying the ALP to intangible property
5. Application and Limitations of OECD TP methods for intangible property
5.1. Comparable uncontrolled price method
5.2. Resale price method
5.3. Cost plus method
5.4. Transactional profit methods
6. Conclusion
7. References
Fin de l'extrait de 26 pages
- Citation du texte
- Melanie Keller (Auteur), 2015, An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property, Munich, GRIN Verlag, https://www.grin.com/document/303818
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