Intercompany Licensing of Intangibles – A Comparative Global Outlook

In collaboration with Dr. Susann Karnath, Flick Gocke Schaumburg, Caterina Colling Russo of Tax Partner has published an article for IFBD which presents the results of a survey among 38 countries on the tax and transfer pricing aspects of intercompany licensing transactions. It shows the practical experience of the surveyed countries with implementing the national and international rules on intangibles and the discrepancy between theoretical concepts and their practical application.

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