Andree, Cornelia
Licensing of trademarks and the use of group names recent developments Electrónico / Cornelia Andree, Sven - Eric Bärsch and Sven Kluge .-- , 2016
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
The authors investigate the conditions under which a trademark identical to the group name must be licensed in accordance with the arm's length principle from a German transfer pricing perspective. German case law and recent OECD developments are considered in this regard.
PRECIOS DE TRANSFERENCIA
AUTORIZACIONES ADMINISTRATIVAS
PRINCIPIO DE PLENA COMPETENCIA
ALEMANIA
International Transfer Pricing Journalv. 23, n. 6, November - December 2016
Licensing of trademarks and the use of group names recent developments Electrónico / Cornelia Andree, Sven - Eric Bärsch and Sven Kluge .-- , 2016
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
The authors investigate the conditions under which a trademark identical to the group name must be licensed in accordance with the arm's length principle from a German transfer pricing perspective. German case law and recent OECD developments are considered in this regard.
PRECIOS DE TRANSFERENCIA
AUTORIZACIONES ADMINISTRATIVAS
PRINCIPIO DE PLENA COMPETENCIA
ALEMANIA
International Transfer Pricing Journalv. 23, n. 6, November - December 2016