Nash bergaining theory and intangible property transfer pricing by Benjamin M. Satterhwaite
By: Satterthwaite, Benjamin M
.
Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | ACTIVOS INVISIBLES | IMPUESTOS | TEORIA DE LOS JUEGOS
In:
Tax Notes International v. 95, n. 14, September 30, 2019, 1383-1396Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/14-2 (Browse shelf) | Available | OP 138-Bis/2019/95/14-2 |
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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.
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