Transfer pricing of intangible assets - Implications of Finnish intellectual property case law on valuation of intangible assets

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hse_ethesis_12936.pdf (799.6 KB)

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Volume Title

School of Business | Master's thesis
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Authors

Date

2012

Department

Department of Accounting
Laskentatoimen laitos

Major/Subject

Accounting
Laskentatoimi

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Degree programme

Language

en

Pages

85

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Abstract

Transfer pricing of intangible assets - Implications of Finnish intellectual property case law on valuation of intangible assets

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Keywords

Intangible asset, transfer pricing, intellectual property law, arm’s length principle, associated enterprise, unrelated party

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https://urn.fi/URN:NBN:fi:aalto-201209102905

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[gradu] Kauppakorkeakoulu / BIZ