Using economic valuation techniques for transfer pricing purposes : recent developments for the valuation of brands Sven-Eric Bärsch and Carsten Erb
By: Bärsch, Sven Eric
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Contributor(s): Erb, Carsten.
Material type: 
ArticlePublisher: 2018Subject(s): PRINCIPIO DE PLENA COMPETENCIA | VALORACION | ECONOMIA | METODOLOGÍA | PRECIOS DE TRANSFERENCIA
In:
International Transfer Pricing Journal v. 25, n. 4, July/August 2018, p. 289-293Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2018/4-5 (Browse shelf) | Available | ITPJ/2018/4-5 |
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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.
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