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VALUATION OF INTANGIBLE PROPERTY FOR TRANSFER PRICING PURPOSES

Gres, Zhanna LU (2011) HARM53 20111
Department of Business Law
Abstract (Swedish)
This Master thesis is related to the valuation of intangible property for transfer pricing purposes. The main focus is put on the transfer pricing regulations in the United States and by the Organization of Economic Co-operation and Development, and various methods of valuation are observed from these perspectives. The thesis also touches upon the abusive practices in this area.
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author
Gres, Zhanna LU
supervisor
organization
course
HARM53 20111
year
type
H1 - Master's Degree (One Year)
subject
keywords
Tax Law
language
English
id
2006546
date added to LUP
2011-07-01 14:22:57
date last changed
2013-04-18 10:12:24
@misc{2006546,
  abstract     = {{This Master thesis is related to the valuation of intangible property for transfer pricing purposes. The main focus is put on the transfer pricing regulations in the United States and by the Organization of Economic Co-operation and Development, and various methods of valuation are observed from these perspectives. The thesis also touches upon the abusive practices in this area.}},
  author       = {{Gres, Zhanna}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{VALUATION OF INTANGIBLE PROPERTY FOR TRANSFER PRICING PURPOSES}},
  year         = {{2011}},
}