Handbuch Internationale Verrechnungspreise
2025
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Table of contents
Übersicht
(a) In general S. 4
(b) Definition of intangible S. 4
(c) Comparable uncontrolled transaction method
(1) In general
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(2) Comparability and reliability considerations
(i) In general
(ii) Reliability
-
(iii) Comparability
(A) In general
(B) Factors to be considered in determining comparability
(1) Comparable intangible property
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(2) Comparable circumstances
(iv) Data and assumptions
(3) Arm’s length range
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(4) Examples
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Example 1
Example 2
Example 3
Example 4
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(d) Unspecified methods
(1) In general
(2) Example
(e) Coordination with tangible property rules
-
(f) Special rules for transfers of intangible property
(1) Form of consideration
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(2) Periodic adjustments
(i) General rule
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(ii) Exceptions
(A) Transactions involving the same intangible
(B) Transactions involving comparable intangible
(C) Methods other than comparable uncontrolled transaction
(D) Extraordinary events
(E) Five-year period
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(iii) Examples
Example 1
Example 2
Example 3
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(3) Ownership of intangible property
(i) In general ....
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(ii) Identification of owner
(A) Legally protected intangible property
(B) Intangible property that is not legally protected
(iii) Allocations with respect to assistance pr...