Satterthwaite, Benjamin M.
Nash bergaining theory and intangible property transfer pricing / by Benjamin M. Satterhwaite .-- , 2019
Disponible también en formato electrónico.
In this article, the author proposes a transfer pricing framework for unique intangibles that integrates the economic fundamentals of John Nash's bargaining theory with the "realistic alternatives" language of amended sections 367(d) and 482.
PRECIOS DE TRANSFERENCIA
ACTIVOS INVISIBLES
IMPUESTOS
TEORIA DE LOS JUEGOS
Tax Notes International 1048-3306 v. 95, n. 14, September 30, 2019, 1383-1396
Nash bergaining theory and intangible property transfer pricing / by Benjamin M. Satterhwaite .-- , 2019
Disponible también en formato electrónico.
In this article, the author proposes a transfer pricing framework for unique intangibles that integrates the economic fundamentals of John Nash's bargaining theory with the "realistic alternatives" language of amended sections 367(d) and 482.
PRECIOS DE TRANSFERENCIA
ACTIVOS INVISIBLES
IMPUESTOS
TEORIA DE LOS JUEGOS
Tax Notes International 1048-3306 v. 95, n. 14, September 30, 2019, 1383-1396