Hard-to-value intangibles electrónico how hard can it be ? Bart Konings and Driek Morren
By: Konings, Bart
.
Contributor(s): Morren, Driek.
Material type: 
ArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | ACTIVOS INVISIBLES | DAC 6
In:
International Transfer Pricing Journal v. 28, Issue 1, 2021Summary: Hard-to-value intangibles are in the spotlight for reasons of the upcoming DAC6 reporting obligations, although the fundamental question is how to account for this notion when transferring IP within an MNE? According to the authors’ experiences, this is still quite unclear to both taxpayers and authorities, so they come up with an alternative approach.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2021/1-3 (Browse shelf) | Available | ITPJ/2021/1-3 |
Disponible únicamente en formato electrónico.
Resumen.
Hard-to-value intangibles are in the spotlight for reasons of the upcoming DAC6 reporting obligations, although the fundamental question is how to account for this notion when transferring IP within an MNE? According to the authors’ experiences, this is still quite unclear to both taxpayers and authorities, so they come up with an alternative approach.
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