Tax havens and cross-border licensing with transfer pricing regulation
Year of publication: |
2024
|
---|---|
Authors: | Choi, Jay Pil ; Ishikawa, Jota ; Okoshi, Hirofumi |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 31.2024, 2, p. 333-366
|
Subject: | Arm's length principle | Intangibles | Licensing | Multinational enterprises | Transfer pricing | Verrechnungspreis | Multinationales Unternehmen | Transnational corporation | Lizenz | Licence | Steueroase | Tax haven | Technologietransfer | Technology transfer | Welt | World | OECD-Staaten | OECD countries | Internationales Steuerrecht | International tax law | Immaterielle Werte | Intangible assets | Immaterielle Güter | Intangible goods | Auslandsinvestition | Foreign investment |
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