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1. Transfer Pricing of Intangiblesfor Cross-Border Transactions of Associate Companies The : Comparative Study for Intercompany Transfer of Automobile’s Part
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : Nowadays, there is a lot of creativity in the intellectual property according to the rapid development of technology. Some group companies which has created their intellectual properties usually have the transferred of right between each associated company for the use of intangibles which reflect that the price in such transfer also need to be taken into consideration that it has to be charged in arm’s length, not for free of charge. LÄS MER
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