Intangibles in the world of transfer pricing : identifying - valuing - implementing / Björn Heidecke, Marc C. Hübscher, Richard Schmidtke, Martin Schmitt, editors.
Intangible assets are becoming increasingly important as value drivers for multinational companies. It is a strategic question how to allocate intangibles within the multinational corporation. It needs to be defined by whom and under which conditions they can be utilized. Typical IP migration models...
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