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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:
» hse_ethesis_12936.pdf pdf  size:800 KB (818791)
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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