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Record
Title
Definition and valuation of intangible assets for international transfer pricing purposes
Type
Student Paper
Publ. year
2015
Author/s
Timoshenko, Irina
Department/s
Department of Law
In LUP since
2015-03-02
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3271 8 3
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United States of America 342 (10%)
Sweden 295 (9%)
India 206 (6%)
Germany 206 (6%)
Indonesia 169 (5%)
China 135 (4%)
United Kingdom of Great Britain and Northern Ireland 126 (4%)
Netherlands (Kingdom of the) 119 (4%)
Italy 90 (3%)
France 78 (2%)
Taiwan (China) 74 (2%)
Kenya 64 (2%)
Russian Federation 63 (2%)
Spain 53 (2%)
Poland 53 (2%)
Malaysia 52 (2%)
Switzerland 43 (1%)
Viet Nam 41 (1%)
Denmark 39 (1%)
Japan 38 (1%)
Unknown 38 (1%)
Belgium 36 (1%)
Finland 33 (1%)
Nigeria 32 (1%)
Singapore 30 (1%)
South Africa 29 (1%)
Brazil 29 (1%)
Canada 29 (1%)
Mexico 28 (1%)
Thailand 27 (1%)
Australia 27 (1%)
South Korea 27 (1%)
Romania 25 (1%)
Portugal 23 (1%)
Hong Kong (China) 23 (1%)
Austria 23 (1%)
Turkiye 23 (1%)
Tanzania, the United Republic of 21 (1%)
Peru 20 (1%)
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Iran 19 (1%)
Luxembourg 18 (1%)
Greece 18 (1%)
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Ukraine 16 (0%)
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Czechia 14 (0%)
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Jordan 1 (0%)
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Montenegro 1 (0%)
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Papua New Guinea 1 (0%)
Maldives 1 (0%)
Nepal 1 (0%)
Guatemala 1 (0%)
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About
The download statistics shown here have been collected since the launch of LUP in October 2007 and are updated every night. Statistics are available for all records with open access fulltexts. Efforts have been made to exclude downloads by robots and track irregular download activities.

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Disclaimer
The information on downloads per country is based on the geolocation of IP addresses and may not be completely accurate. The statistics presented here may also change retroactively when the calculation process is improved to provide more accurate results.

Statistics Last Updated
Sat Feb 14 08:51:39 2026