{"product_id":"an-analysis-of-adequate-oecd-transfer-pricing-methods-for-intangible-property-von-melanie-keller","title":"An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property","description":"\u003cp\u003eBachelor Thesis from the year 2015 in the subject Economics - International Economic Relations, Management Center Innsbruck, language: English, abstract: Due to increased globalisation over the last years and enhanced activities of multinational enterprises (MNEs), intra-firm trade has become more and more important. Intra-firm trade is estimated to constitute about one third of the global trade; and about 50% of all exports within the member states of the Organisation for Economic Co-operation and Development (OECD) are intra-firm exports. \u003c\/p\u003e\u003cp\u003eIn order to determine the expenses and revenues for the associated companies, transfer prices (TP) have to be set for the respective goods of intra-group transfers (Organisation for Economic Co-operation and Development [OECD]). Intra-group transfers can be defined as the transaction of tangible or intangible property from one entity of a MNE to another entity, considered as sale and ¿may apply to departments, divisions, subsidiaries, or affiliate business units¿ . A TP therefore is the internal monetary value im-posed on goods, services or unmanufactured material that is transferred within a MNE group. According to the OECD (2010) intra-firm transfers are likewise de-fined as controlled transactions (i.e., transactions between two associated enterprises).\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783668021945\"\u003e\u003ch3\u003e\u003c\/h3\u003e\u003c\/div\u003e","brand":"Libri","offers":[{"title":"Softcover - 9783668021945","offer_id":39442275270749,"sku":"9783668021945","price":18.95,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/f84afabd-fcaf-4926-9033-b19b72e24cc1.jpg?v=1778214934","url":"https:\/\/shop.autorenwelt.de\/en\/products\/an-analysis-of-adequate-oecd-transfer-pricing-methods-for-intangible-property-von-melanie-keller","provider":"Autorenwelt Shop","version":"1.0","type":"link"}