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The Transfer Pricing Of Intangibles by MICHELLE MARKHAM, by Michelle Markham, Markham, Michelle is a book available to read on EtoBox.

What is The Transfer Pricing Of Intangibles about?

Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular challenges for taxation and revenue authorities. Moreover, the manifold complexities associated with identifying, valuing and transferring intangibles make this an issue requiring a creative review of existing transfer pricing methodologies and techniques. In this ground-breaking new study, Michelle Markham offers an in-depth examination of attitudes at the forefront of this rapidly evolving area of taxation law, focusing her work on a comparative analysis of the US, OECD, and Australian perspectives on the transfer pricing of intangible assets. The Transfer Pricing of Intangibles not only highlights the current problems encountered in inter-affiliate transactions of intangible property, but also attempts to offer a variety of solutions to these problems. Among the issues explored are the following: - how the tax treatment of intangibles in the context of transfer pricing has become a major international tax concern; - definitional issues which are vital to an understanding of transfer pricing; - application of the arm's length

Author

MICHELLE MARKHAM, by Michelle Markham, Markham, Michelle

Publisher

Kluwer Law International ; Sold and distributed in North, Central, and South America by Aspen Publishers

Published

2005

Language

EN

ISBN

9789041123688

Subjects

Law