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Transfer pricing methods in the context of intangible property

South African Journal of Accounting Research, 2004
The purpose of this study is to evaluate the suitability of existing acceptable transfer pricing methods and their application to international transactions between related parties involving intangible property, more specifically intellectual property that is legally protected.
exaly   +2 more sources

Transfer Pricing Methods

2019
When a company operating in China under foreign ownership sets out to comply with the prevailing regulations over transfer pricing, it is able to choose an appropriate pricing method from a range of five. All these methods are used to assist a company in China to identify the required arm’s length price for any traded asset imported from, and exported ...
Jian Li, Alan Paisey
openaire   +1 more source

Transfer Pricing Methods and Benefits

SSRN Electronic Journal, 2011
Transfer pricing refers to the ‘transfer price, intra corporate price, or the price of a good or service sold by one affiliate to another, the home office to an affiliate or vice verse’. [1]There are two types of Exports in goods and services in International Trade.
openaire   +1 more source

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