The determination of arm’s length transfer prices for transactions involving intangibles is one of the major topics in international taxation and at the focus of multinational enterprises, tax authorities and tax advisors worldwide.
This guide provides an overview of the regulations relating to the taxation of intangibles in Taxand member countries, as well as practical insights in the application of these rules based on the experiences of the Taxand member firms.
Please do not hesitate to contact Caterina Colling Russo for detailed guidance on this topic.