School of Business | Department of Accounting | Accounting | 2012
Thesis number: 12936
Transfer pricing of intangible assets - Implications of Finnish intellectual property case law on valuation of intangible assets
| Author: | Laine, Anne |
| Title: | Transfer pricing of intangible assets - Implications of Finnish intellectual property case law on valuation of intangible assets |
| Year: | 2012 Language: eng |
| Department: | Department of Accounting |
| Academic subject: | Accounting |
| Index terms: | laskentatoimi; accounting; siirtohinnat; transfer prices; aineeton omaisuus; immaterial property |
| Pages: | 85 |
| Full text: | |
| Key terms: | Intangible asset, transfer pricing, intellectual property law, arm’s length principle, associated enterprise, unrelated party |
| Abstract: |
Transfer pricing of intangible assets - Implications of Finnish intellectual property case law on valuation of intangible assets
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