The DEMPE concept and intangibles definition, practical approach and analysis in the context of licence model
"Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be shared among all entities that contribute towards the profit-generating value of an intangible. This important book, in its detailed treatm...
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| Format: | eBook |
| Language: | English |
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Alphen aan den Rijn
Kluwer Law International B.V.,
[2022]
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| Online Access: | EBSCOhost Перейти в каталог НБ ТГУ |