Izvješće Zajedničkog foruma EU-a o transfernim cijenama („JTPF”): Smjernice o uslugama niske dodane vrijednosti unutar grupe, sastanak od 4. veljače 2010., dostupno na: https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/jtpf_020_rev3_2009.pdf.
Accordingly, Lux SCS was ready to take the risks in relation to the Intangibles, so as to enable LuxOpCo to gain more easily market shares: in the longer term growing revenue for LuxOpCo would mean more revenue for Lux SCS, as licensor.