Transfer Pricing Issues Affecting the Value of Intangible Property in Multinational Companies
Dr. George Korenko, a partner at Edgeworth, authored the chapter “Transfer Pricing Issues Affecting the Value of Intangible Property in Multinational Companies” in the September 2005 publication, Economic Approaches to Intellectual Property Policy, Litigation, and Management.
This chapter explains certain tax planning and transfer pricing issues associated with transfers of intangibles between local and foreign subsidiaries of a multinational company. In particular, Dr. Korenko discusses the types of data that are often available, the methods in the U.S. regulations, and considerations for setting transaction structures and determining arm’s length prices.
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