000			01719nab a2200301 c 4500
999			_c146826 _d146826
003			ES-MaIEF
005			20221125185701.0
007			ta
008			221125t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aNavarro, Aitor _964669
245	1	0	_aWhich method to use for the valuation of football players’ image rights? _helectrónico _c Aitor Navarro
500			_aDisponible únicamente en formato electrónico
500			_aResumen
504			_aIncluye referencias bibliográficas
520			_aIn this article, a series of decisions by the Spanish National Court concerning the allocation of image rights’ returns of certain football – FC Barcelona – players are critically examined. The exploitation of such image rights was conferred to entities owned by the very players; hence transfer pricing regulations were triggered. The cases touch upon several relevant transfer pricing topics, such as the choice of the most appropriate transfer pricing method to value the remuneration the players should obtain, the nature of the functions performed by the entities that exploited such image rights, or the consideration of the image rights as hard-to-value intangibles.
650		4	_aDERECHOS DE IMAGEN _942442
650		4	_aDEPORTISTAS _941862
650		4	_aFUTBOLISTAS _961759
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aPRINCIPIO DE PLENA COMPETENCIA _957949
650		4	_aACTIVOS INVISIBLES _95175
650		4	_aINGRESOS FISCALES _947378
650		4	_aJURISPRUDENCIA _947570
650		4	_aESPAÑA _941092
773	0		_9168500 _oITPJ/2022/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 29, n. 5, p. 363-369
942			_cRE