Transfer pricing of trademark electrónico valuation of trademark : the Finnish approach : part II Katriina Pankakoski
By: Pankakoski, Katriina
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Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | MARCAS | VALORACIONES FISCALES | PRINCIPIO DE PLENA COMPETENCIA | FINLANDIA
In:
International Transfer Pricing Journal v. 29, n. 1, 2022, 6 p. Summary: This article is the second of a two-part article and focuses on determining the transfer price for a trademark from the Finnish perspective. The aim of such pricing should be a fiscally acceptable valuation outcome. The valuation of a trademark in transfer pricing is a multistage process that requires a broad and in-depth valuation perspective. This article considers the transfer pricing of a trademark from a theoretical and practical perspective by taking into account all the relevant factors that affect the transfer price. It concludes with interpretative statements on how the arm’s length principle should be approached in the transfer pricing of a trademark, taking into account the legal restrictions set by the national legal order determined in Part I of this article.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/1-10 (Browse shelf) | Available | ITPJ/2022/1-10 |
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Resumen.
This article is the second of a two-part article and focuses on determining the transfer price for a trademark from the Finnish perspective. The aim of such pricing should be a fiscally acceptable valuation outcome. The valuation of a trademark in transfer pricing is a multistage process that requires a broad and in-depth valuation perspective. This article considers the transfer pricing of a trademark from a theoretical and practical perspective by taking into account all the relevant factors that affect the transfer price. It concludes with interpretative statements on how the arm’s length principle should be approached in the transfer pricing of a trademark, taking into account the legal restrictions set by the national legal order determined in Part I of this article.
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