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The Allocation of Residual Profits Deriving from Intangibles in a Transfer Pricing Context

Gassauer-Fleissner, Fiona LU (2017) HARN60 20171
Department of Business Law
Abstract
After giving an introduction to the basics of transfer pricing with a focus on intangibles, this paper aims to establish the nature of residual profits and what needs to be considered when such profits are generated. It will become clear that residual profits are an economic concept rather than an element of tax law which is why, first, a connecting link needs to be found between these two disciplines. Once it has been established whether or not residual profits form part of the notion of income as understood in tax law, the analysis will turn to the on-going dispute concerning the application of either the arm’s length principle or formulary apportionment as best method with regards to the allocation of residual profits deriving from... (More)
After giving an introduction to the basics of transfer pricing with a focus on intangibles, this paper aims to establish the nature of residual profits and what needs to be considered when such profits are generated. It will become clear that residual profits are an economic concept rather than an element of tax law which is why, first, a connecting link needs to be found between these two disciplines. Once it has been established whether or not residual profits form part of the notion of income as understood in tax law, the analysis will turn to the on-going dispute concerning the application of either the arm’s length principle or formulary apportionment as best method with regards to the allocation of residual profits deriving from intangibles. (Less)
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author
Gassauer-Fleissner, Fiona LU
supervisor
organization
course
HARN60 20171
year
type
H1 - Master's Degree (One Year)
subject
keywords
Tax International Tax Law Transfer Pricing Intangibles Residual Profits BEPS Transfer Pricing Guidelines Arm's Length Formulary Apportionment
language
English
id
8911281
date added to LUP
2017-06-14 13:20:52
date last changed
2017-06-14 13:20:52
@misc{8911281,
  abstract     = {After giving an introduction to the basics of transfer pricing with a focus on intangibles, this paper aims to establish the nature of residual profits and what needs to be considered when such profits are generated. It will become clear that residual profits are an economic concept rather than an element of tax law which is why, first, a connecting link needs to be found between these two disciplines. Once it has been established whether or not residual profits form part of the notion of income as understood in tax law, the analysis will turn to the on-going dispute concerning the application of either the arm’s length principle or formulary apportionment as best method with regards to the allocation of residual profits deriving from intangibles.},
  author       = {Gassauer-Fleissner, Fiona},
  keyword      = {Tax International Tax Law Transfer Pricing Intangibles Residual Profits BEPS Transfer Pricing Guidelines Arm's Length Formulary Apportionment},
  language     = {eng},
  note         = {Student Paper},
  title        = {The Allocation of Residual Profits Deriving from Intangibles in a Transfer Pricing Context},
  year         = {2017},
}