Skip to main content
Book
The transfer pricing of intangibles
(2005)
  • Michelle Markham
Abstract

Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular challenges for taxation and revenue authorities. Moreover, the manifold complexities associated with identifying, valuing and transferring intangibles make this an issue requiring a creative review of existing transfer pricing methodologies and techniques. In this ground-breaking new study, Michelle Markham offers an in-depth examination of attitudes at the forefront of this rapidly evolving area of taxation law, focusing her work on a comparative analysis of the US, OECD, and Australian perspectives on the transfer pricing of intangible assets.

© Copyright Kluwer Law International, 2005

Keywords
  • transfer pricing,
  • intangibles,
  • intellectual property
Publication Date
December 1, 2005
Publisher
Kluwer Law International
ISBN
9789041123688
Citation Information
Michelle Markham. The transfer pricing of intangibles. The Hague, Netherlands(2005)
Available at: http://works.bepress.com/michelle_markham/6/