Konings, Bart
Hard-to-value intangibles how hard can it be ? electrónico / Bart Konings and Driek Morren .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
Hard-to-value intangibles are in the spotlight for reasons of the upcoming DAC6 reporting obligations, although the fundamental question is how to account for this notion when transferring IP within an MNE? According to the authors’ experiences, this is still quite unclear to both taxpayers and authorities, so they come up with an alternative approach.
PRECIOS DE TRANSFERENCIA
ACTIVOS INVISIBLES
DAC 6
Morren, Driek
International Transfer Pricing Journal 1385-3074v. 28, Issue 1, 2021
Hard-to-value intangibles how hard can it be ? electrónico / Bart Konings and Driek Morren .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
Hard-to-value intangibles are in the spotlight for reasons of the upcoming DAC6 reporting obligations, although the fundamental question is how to account for this notion when transferring IP within an MNE? According to the authors’ experiences, this is still quite unclear to both taxpayers and authorities, so they come up with an alternative approach.
PRECIOS DE TRANSFERENCIA
ACTIVOS INVISIBLES
DAC 6
Morren, Driek
International Transfer Pricing Journal 1385-3074v. 28, Issue 1, 2021