Hughes Hallett, Andrew J.
Important considerations on tax amortization benefits in intercompany transfer of intangibles / by Andrew Hughes .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses OECD guidance on which tax effects should be taken into account in arm's length consideration for an intercompany sale of an intangible noting that the transfer pricing guidelines do not specify how to quantify those effects.
EMPRESAS
ACTIVOS INVISIBLES
COMPRAVENTA
IMPUESTOS
ARMONIZACION FISCAL
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Tax Notes International 1048-3306 v. 95, n. 8, August 19, 2019, p. 733-738
Important considerations on tax amortization benefits in intercompany transfer of intangibles / by Andrew Hughes .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses OECD guidance on which tax effects should be taken into account in arm's length consideration for an intercompany sale of an intangible noting that the transfer pricing guidelines do not specify how to quantify those effects.
EMPRESAS
ACTIVOS INVISIBLES
COMPRAVENTA
IMPUESTOS
ARMONIZACION FISCAL
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Tax Notes International 1048-3306 v. 95, n. 8, August 19, 2019, p. 733-738