Hard-to-value intangibles and the pricing of uncertainty Simon Hoffmann Electrónico
By: Hoffmann, Simon
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Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | ACTIVOS INVISIBLES | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
International Transfer Pricing Journal v. 27, n. 3, 2020 Summary: This article provides an overview of the development of chapter VI of the OECD Guidelines with respect to the specific addition of hard-to-value intangible (HTVI) as a new concept in the OECD's transfer pricing guidance. Furthermore, it presents an approach to taking uncertainty into account when valuing HTVIs at best knowledge at the time such a transaction is entered into.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/3-8 (Browse shelf) | Available | ITPJ/2020/3-8 |
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Resumen.
This article provides an overview of the development of chapter VI of the OECD Guidelines with respect to the specific addition of hard-to-value intangible (HTVI) as a new concept in the OECD's transfer pricing guidance. Furthermore, it presents an approach to taking uncertainty into account when valuing HTVIs at best knowledge at the time such a transaction is entered into.
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