Transfer pricing and intangibles
By: general reporter, Toshio Miyatake (Japan) ; discussion leader, Robert H. Green (USA)
Contributors: International Fiscal Association; International Fiscal Association. (61st : 2007 : Kyoto, Japan)
Series: Cahiers de droit fiscal international = Studies on international fiscal law -- v. 92a; Cahiers de droit fiscal international -- 92a.
Publisher: Sdu Fiscale & Financiële Uitgevers
Published: 2007
Place of publication: Amersfoort
Language: eng
Number of pages: 688
ISBN-13: 9789064762413
Subjects: Transfer pricing; Congresses; Taxation; Intangible property; International business enterprises; Transferprijzen; Immateriële activa; Belastingrecht; Internationale ondernemingen
Description: General report (by Toshio Miyatake) and branch reports on transfer pricing and intangibles, one of the topics of the 61st congress of the International Fiscal Association in Kyoto, 2007. The reports addresses intangible property transaction in connection with transfer pricing taxation principles, including the definition of intangible property, the ownership of intangible property, the transfer of intangible property, determining the arm's length price of intangible property, advance pricing agreements, and resolution under the mutual agreement procedure and arbitration.
Notes: Some articles in French or German; with summaries in French, German and Spanish.

"Subject 1."

"International Fiscal Association, 2007 Kyoto Congress."--Cover.

Includes bibliographical references.