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.
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| OP 138-Bis/2019/95/1-4 Transfer pricing in Brazil | OP 138-Bis/2019/95/14 Tax Notes International | OP 138-Bis/2019/95/14-1 The GILTI high - tax exception | OP 138-Bis/2019/95/14-2 Nash bergaining theory and intangible property transfer pricing | OP 138-Bis/2019/95/14-3 Applying Articles 9 and 24 of the OECD Model to thin capitalization rules | OP 138-Bis/2019/95/14-4 Belgium and Luxembourg cosider physical presence change in double tax treaty | OP 138-Bis/2019/95/2 Tax Notes International |
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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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