Important considerations on tax amortization benefits in intercompany transfer of intangibles by Andrew Hughes
By: Hughes Hallett, Andrew J
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Material type: 
ArticlePublisher: 2019Subject(s): EMPRESAS | ACTIVOS INVISIBLES | COMPRAVENTA | IMPUESTOS | ARMONIZACION FISCAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Tax Notes International v. 95, n. 8, August 19, 2019, p. 733-738Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/8-3 (Browse shelf) | Available | OP 138-Bis/2019/95/8-3 |
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.
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