VALUATION OF INTANGIBLE PROPERTY FOR TRANSFER PRICING PURPOSES

University essay from Lunds universitet/Institutionen för handelsrätt

Author: Zhanna Gres; [2011]

Keywords: Tax Law; Business and Economics;

Abstract: This Master thesis is related to the valuation of intangible property for transfer pricing purposes. The main focus is put on the transfer pricing regulations in the United States and by the Organization of Economic Co-operation and Development, and various methods of valuation are observed from these perspectives. The thesis also touches upon the abusive practices in this area.

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