International Tax Review - Intangibles Guide
International Tax Review published its guide to intangible assets, in association with Deloitte, analyzing the most effective approaches to dealing with this particularly problematic area of international taxation. The guide is a collection of articles on different aspects of transfer pricing for intangibles or intellectual property.
Transactions that involve intellectual property play a major role in global economic activity, posing novel challenges to taxpayers and tax authorities alike. The rules for identifying, valuing, and transferring intangibles are not simple, and when those rules intersect with the many international tax and transfer pricing regimes adopted by jurisdictions around the world, the complexity is magnified.
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