Related Books
Language: en
Pages:
Pages:
Type: BOOK - Published: 2019 - Publisher:
Intangibles are gaining more and more importance in the global value chain of multinational enterprises. In light of related developments pursuant to the BEPS P
Language: en
Pages: 243
Pages: 243
Type: BOOK - Published: 2022-06-06 - Publisher: Kluwer Law International B.V.
Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be share
Language: en
Pages: 176
Pages: 176
Type: BOOK - Published: 2019-04-11 - Publisher: Linde Verlag GmbH
Transfer pricing treatment of intangibles: Issues und developments In recent decades, intangibles have become one of the most relevant success factors for Multi
Language: en
Pages: 572
Pages: 572
Type: BOOK - Published: 2019-09-02 - Publisher: Linde Verlag GmbH
Value Creation and its effects on Transfer Pricing and tax law Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of Value Creation came to p
Language: en
Pages: 233
Pages: 233
Type: BOOK - Published: 2022-08-09 - Publisher: Kluwer Law International B.V.
The notion of ‘substance’ is proving to be central to the OECD’s base erosion and profit shifting (BEPS) project, particularly in the area of taxation of