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A Comment on Kroppen/David/Schmidtke: "Profit Split, the future of transfer pricing? : arm's length principle and formulary apportionment revisited from a theoretical and a practic...

Runkel, Marco - In: Fundamentals of international transfer pricing in law …, (pp. 295-304). 2012

Persistent link: https://www.econbiz.de/10009514482

Intangibles in the World of Transfer Pricing : Identifying - Valuing - Implementing

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 IP for TP Purposes -- Overview of IP Migration Models -- Empirical Evidence on Various Models -- What’s Different? – Intangibles in the Mid-Market -- Understanding the...

Persistent link: https://www.econbiz.de/10012422802

Profit, Split, the future of transfer pricing? : arm's length principle and formulary apportionment revisited from a theoretical and a practical perspective

Kroppen, Heinz-Klaus - In: Fundamentals of international transfer pricing in law …, (pp. 267-293). 2012

Persistent link: https://www.econbiz.de/10014567382