000			01584nab a2200229 c 4500
999			_c146300 _d146300
003			ES-MaIEF
005			20220901132559.0
007			ta
008			220831t2022 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969966 _aPankakoski, Katriina
245		0	_aTransfer pricing of trademark _helectrónico _bvaluation of trademark : the Finnish approach : part II _c Katriina Pankakoski
500			_aResumen.
520			_aThis 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.
650			_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aMARCAS _947696
650		4	_aVALORACIONES FISCALES _948672
650		4	_aPRINCIPIO DE PLENA COMPETENCIA _957949
650		4	_aFINLANDIA _944296
773	0		_9167802 _oITPJ/2022/1 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 1, 2022, 6 p.
942			_cRE