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An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property


Bachelor Thesis, 2015

26 Pages


Excerpt


Table of Contents I

List of Abbreviations

1. Introduction
1.1. Problem Definition
1.2. Aims and Non-Aims
1.3. Methodology and Structure
1.4. Definitions of intangible property and relevant TP methods
1.4.1. Trade intangibles
1.4.2. Marketing intangibles
1.4.3. Comparable uncontrolled price method
1.4.4. Resale price method
1.4.5. Cost plus method

2. The importance of intangible property for MNEs

3. Transfer Pricing and its objectives

4. Challenges of applying the ALP to intangible property

5. Application and Limitations of OECD TP methods for intangible property
5.1. Comparable uncontrolled price method
5.2. Resale price method
5.3. Cost plus method
5.4. Transactional profit methods

6. Conclusion

7. References

Excerpt out of 26 pages

Details

Title
An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property
College
Management Center Innsbruck
Author
Year
2015
Pages
26
Catalog Number
V303818
ISBN (eBook)
9783668021938
ISBN (Book)
9783668021945
File size
589 KB
Language
English
Keywords
analysis, adequate, oecd, transfer, pricing, methods, intangible, property
Quote paper
Melanie Keller (Author), 2015, An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property, Munich, GRIN Verlag, https://www.grin.com/document/303818

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