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Transfer Pricing and Rights Transfers

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Valuing Intellectual Capital

Part of the book series: Management for Professionals ((MANAGPROF))

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Abstract

Transfer pricing is a relatively recent topic. In 1996, only US and Australian tax authorities had any rules affecting transfer pricing of intangible assets, but by 2009, a total of 49 countries had developed rules for transfer pricing of intangibles and rights to exploit intangibles [Canale:09]. Understanding transfer pricing of IP is essential to understanding its role in tax avoidance.

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Authors and Affiliations

  1. Stanford University, Stanford, CA, USA

    Gio Wiederhold

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  1. Gio Wiederhold
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Wiederhold, G. (2014). Transfer Pricing and Rights Transfers. In: Valuing Intellectual Capital. Management for Professionals. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-6611-6_4

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