Heidecke, Björn (ed.); Hübscher, Marc C. (ed.); … - 2021 - 1st ed. 2021.
Part I: Intangibles in the World of Transfer Pricing -- Definition and identification of Intangibles -- Allocation of … rates -- Part IV: Country Perspective of Intangibles from a Transfer Pricing Perspective -- Introduction -- Austria … arm’s length principle as is required internationally for transfer pricing purposes. Edited by leading transfer pricing …