000 01070nab a2200241 c 4500
999 _c141389
_d141389
003 ES-MaIEF
005 20200826123445.0
007 ta
008 191115s2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _aSatterthwaite, Benjamin M.
_967639
245 0 _aNash bergaining theory and intangible property transfer pricing
_c by Benjamin M. Satterhwaite
260 _c2019
500 _aDisponible también en formato electrónico.
520 _aIn 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.
650 4 _948095
_aPRECIOS DE TRANSFERENCIA
650 4 _95175
_aACTIVOS INVISIBLES
650 _aIMPUESTOS
_947460
650 4 _948547
_aTEORIA DE LOS JUEGOS
773 0 _9161369
_oOP 138-Bis/2019/95/14
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 95, n. 14, September 30, 2019, 1383-1396
942 _cART