{"title":"美国法院案例与无形资产评估","authors":"A. Nadais","doi":"10.59403/3c129mm","DOIUrl":null,"url":null,"abstract":"This article summarizes the evolution of the CSA Regulations since their inception until the present and describes how three court cases may have influenced their evolution in the past or may still influence these regulations for the future. It also presents some of the main challenges that may arise regarding future intangible assets’ valuation.","PeriodicalId":517680,"journal":{"name":"International Transfer Pricing Journal","volume":" 40","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"US Court Cases and Intangible Assets Valuations\",\"authors\":\"A. Nadais\",\"doi\":\"10.59403/3c129mm\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article summarizes the evolution of the CSA Regulations since their inception until the present and describes how three court cases may have influenced their evolution in the past or may still influence these regulations for the future. It also presents some of the main challenges that may arise regarding future intangible assets’ valuation.\",\"PeriodicalId\":517680,\"journal\":{\"name\":\"International Transfer Pricing Journal\",\"volume\":\" 40\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-04-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Transfer Pricing Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/3c129mm\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Transfer Pricing Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/3c129mm","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This article summarizes the evolution of the CSA Regulations since their inception until the present and describes how three court cases may have influenced their evolution in the past or may still influence these regulations for the future. It also presents some of the main challenges that may arise regarding future intangible assets’ valuation.
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