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Intangible transactions and profit allocation in the semiconductor industry electrónico Yishian Lin

By: Lin, Yishian .

Material type: Article

ArticlePublisher: 2021Subject(s): ACTIVOS INVISIBLES

| INDUSTRIA DE TELECOMUNICACIONES

| INDUSTRIA ELECTRONICA

| PRECIOS DE TRANSFERENCIA

| ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA

| CHINA

In: International Transfer Pricing Journal v. 28, n. 4, 2021, p. 283-287Summary: Intangible assets are the core value of the semiconductor industry. Complexity arises in the profit allocation among related parties because the arm's length principle is hard to apply due to the unique nature of intangible transactions. This article explores the commercial activities of the semiconductor business and analyses possible solutions from some bilateral advanced pricing agreement (BAPA) cases in local practice.

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Recursos electrónicos	IEF	IEF	ITPJ/2021/4-1 (Browse shelf)	Available		ITPJ/2021/4-1

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Disponible únicamente en formato electrónico.

Resumen.

Intangible assets are the core value of the semiconductor industry. Complexity arises in the profit allocation among related parties because the arm's length principle is hard to apply due to the unique nature of intangible transactions. This article explores the commercial activities of the semiconductor business and analyses possible solutions from some bilateral advanced pricing agreement (BAPA) cases in local practice.

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Intangible transactions and profit allocation in the semiconductor industry electrónico Yishian Lin

By: Lin, Yishian.

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By: Lin, Yishian .