Transfer Pricing and Intangibles: US and OECD Arm’s Length Distribution of Operating Profits from IP Value Chains (IBFD Doctoral Series Book 45)
Doctoral research comparing US and OECD transfer pricing frameworks for allocating profits from intellectual property value chains under the arm’s length principle.
About This Book
This book analyzes transfer pricing rules for intangibles under both US regulations and OECD guidelines.
It focuses on the arm’s length distribution of operating profits generated by intellectual property value chains.
The study addresses challenges in allocating profits among entities involved in the development and exploitation of IP.
Readers gain insight into evolving international standards and their practical implications for multinational enterprises.
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