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International transfer pricing : the valuation of intangible assets /

Bibliographic Details
Main Author:	Boos, Monica
Format:	Book
Language:	English
Published:	The Hague ; New York : Kluwer Law International, [2003]
Subjects:	Transfer pricing. Intangible property > Valuation. International business enterprises > Taxation.

Table of Contents:

Rationale for international transfer pricing of intangibles
Intangibles and MNEs: understanding production, use and investment
Valuing intangible transfers: theoretical approach
Valuing intangible transfers: practical approach
Valuing intangible transfers: transfer pricing approach
Problems, policy issues and options for reforms
Whither international transfer pricing of intangibles?