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Handbook on deriving capital measures of intellectual property products

2010

Persistent link: https://www.econbiz.de/10003926374

Guidance on transfer pricing aspects of intangibles : [action 8: 2014 deliverable]

2014

Persistent link: https://www.econbiz.de/10010414840

Aligning transfer pricing outcomes with value creation : actions 8 - 10 : 2015 final reports

2015

The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the...

Persistent link: https://www.econbiz.de/10011387443

Handbook on Deriving Capital Measures of Intellectual Property Products

2009

reflects the underlying intellectual property they embody, which is why they are referred to collectively in this publication … as intellectual property products (IPPs). But they also share another important characteristic: their measurement is not …

Persistent link: https://www.econbiz.de/10012443153

Guidance on Transfer Pricing Aspects of Intangibles

2014

This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and...