VALUATION OF INTANGIBLE PROPERTY FOR TRANSFER PRICING PURPOSES
(2011) HARM53 20111Department 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.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/2006546
- author
- Gres, Zhanna LU
- supervisor
- organization
- course
- HARM53 20111
- year
- 2011
- 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}}, }