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Arm's Length Principle in Intangible Assets Valuation
[Princip tržního odstupu v ocenění nehmotného majetku]

Author

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  • Jiří Jakoubek

Abstract

All transactions in multinational enterprises which are realized among group members are very sensitive to tax risks arising from (appropriate) asset valuation. The more often the transactions are connected to intangible assets or R&D services the more tax risks they generate. This article identifies theoretical and then practical issues while stating license fees or intangible asset valuation. The authors show how it is possible to use purpose-built model of license fees for optimizing tax position of each group member, especially of the member who develops specific intangible asset. The authors compare the old version of OECD Transfer pricing for MNEs Guidelines in mentioned field with the proposed version, too.

Suggested Citation

  • Jiří Jakoubek, 2013. "Arm's Length Principle in Intangible Assets Valuation [Princip tržního odstupu v ocenění nehmotného majetku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 70-83.
    • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:4:id:353:p:70-83
    DOI: 10.18267/j.cfuc.353
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    Keywords

    Transfer Pricing; Arm's Length Principle; Intangible Property Valuation; License fee; Transferové ceny; Princip tržního odstupu; Oceňování nehmotného majetku; Licenční poplatek;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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