Essays about: "Aleksandra Stojanova"

Found 1 essay containing the words Aleksandra Stojanova.

  1. 1. Transfer Pricing: Entitlement to Intangible Related Returns

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Aleksandra Stojanova; [2013]
    Keywords : Transfer Pricing; Intangibles; Intangible related returns; Law and Political Science;

    Abstract : The entitlement to the income arising from the development and use or transfer of the intangible property within the MNE group members has been contentious issues for transfer pricing purposes. This paper aims to discuss and analyse the concept of entitlement to intangible related returns, considering the application of the arm’s length principle with regard to allocation of the benefits as provided within the Article 9 of the OECD MTC. READ MORE