Benchmarking marketing intangibles : need for coordinated transfer pricing regimes
Year of publication: |
July-December 2016
|
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Authors: | Radhakrishnan, Lakshana |
Published in: |
Vision : journal of Indian taxation. - Delhi : Journal Press India, ISSN 2347-4475, ZDB-ID 2802086-8. - Vol. 3.2016, 2, p. 92-104
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Subject: | Transfer pricing | Market intangibles | Base erosion and profit shifting (BEPS) | Arm's length price | AMP costs | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Unternehmensbesteuerung | Corporate taxation | Gewinnverlagerung | Income shifting | Immaterielle Werte | Intangible assets | Doppelbesteuerung | Double taxation |
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