Bärsch, Sven Eric
Using economic valuation techniques for transfer pricing purposes : recent developments for the valuation of brands / Sven-Eric Bärsch and Carsten Erb .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
The use of economic valuation techniques is internationally accepted for determining arm's length transfer prices. For the intra-group transfer of brands, the relief-from-royalty method often results in the most reliable arm's length prices, and international alignment can now be observed for the choice of valuation parameters.
PRINCIPIO DE PLENA COMPETENCIA
VALORACION
ECONOMIA
METODOLOGÍA
PRECIOS DE TRANSFERENCIA
Erb, Carsten
International Transfer Pricing Journal 385-3074 v. 25, n. 4, July/August 2018, p. 289-293
Using economic valuation techniques for transfer pricing purposes : recent developments for the valuation of brands / Sven-Eric Bärsch and Carsten Erb .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
The use of economic valuation techniques is internationally accepted for determining arm's length transfer prices. For the intra-group transfer of brands, the relief-from-royalty method often results in the most reliable arm's length prices, and international alignment can now be observed for the choice of valuation parameters.
PRINCIPIO DE PLENA COMPETENCIA
VALORACION
ECONOMIA
METODOLOGÍA
PRECIOS DE TRANSFERENCIA
Erb, Carsten
International Transfer Pricing Journal 385-3074 v. 25, n. 4, July/August 2018, p. 289-293