Intangible Property : Defining Intangible Property for Transfer Pricing Purposes and Exploring the Concept of Economic Ownership

Bachelor thesis English OPEN
Eriksson, Emma;
(2010)
  • Publisher: Högskolan i Jönköping, Internationella Handelshögskolan
  • Subject: Transfer Pricing | Intangible Property | Intangibles | Economic Ownership | LAW/JURISPRUDENCE | RÄTTSVETENSKAP/JURIDIK

In this thesis the definition of intangible property contained in the Transfer Pricing Guidelines is analysed with the aim of exploring whether it is satisfactory or not. Furthermore, the need to have a definition of intangible property for transfer pricing purposes at ... View more
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