难以估价的无形资产和不确定性定价

International Transfer Pricing Journal Pub Date : 2020-04-06 DOI:10.59403/1kzhq1x

©. IbFD, Simon Hoffmann

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引用次数: 0

摘要

本文概述了《经合组织指南》第六章的发展情况，其中特别增加了难以估价的无形资产（HTVI）作为经合组织转让定价指南中的一个新概念。此外，它还提出了一种方法，在对难以估价的无形资产（HTVI）进行估价时，根据达成此类交易时的最佳知识将不确定性考虑在内。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Hard-to-Value Intangibles and the Pricing of Uncertainty

This article provides an overview of the development of chapter VI of the OECD Guidelines with respect to the specific addition of hard-to-value intangible (HTVI) as a new concept in the OECD’s transfer pricing guidance. Furthermore, it presents an approach to taking uncertainty into account when valuing HTVIs at best knowledge at the time such a transaction is entered into.

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来源期刊

International Transfer Pricing Journal

CiteScore

0.10

自引率

0.00%

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