Matches in SemOpenAlex for { <https://semopenalex.org/work/W3048030643> ?p ?o ?g. }
Showing items 1 to 67 of
67
with 100 items per page.
- W3048030643 abstract "“What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. Tax Cuts and Jobs Act, and what are the risks?” The thesis analyses the discrepancies of the different definitions of intangibles in a transfer pricing context, between the OECD Transfer Pricing Guidelines 2017 and the U.S. tax reform of 2017, namely the U.S. Tax Cuts and Jobs Act. The different treatment of goodwill and ongoing concern value within the OECD Guidelines and the U.S. Tax Cuts and Jobs Act is the main focus of the thesis. While the core analysis highlights and discusses the discrepancies of the different definitions and the legal risks that arise through that, another focus is to provide the reader with an outline on the importance of a plain and proper definition of intangibles for transfer pricing purposes. (Less)" @default.
- W3048030643 created "2020-08-13" @default.
- W3048030643 creator A5050984868 @default.
- W3048030643 date "2020-01-01" @default.
- W3048030643 modified "2023-09-27" @default.
- W3048030643 title "The incompatible Definitions of Intangibles between the OECD Guidelines and the U.S. Tax Cuts and Jobs Act from a Transfer Pricing Perspective." @default.
- W3048030643 hasPublicationYear "2020" @default.
- W3048030643 type Work @default.
- W3048030643 sameAs 3048030643 @default.
- W3048030643 citedByCount "0" @default.
- W3048030643 crossrefType "journal-article" @default.
- W3048030643 hasAuthorship W3048030643A5050984868 @default.
- W3048030643 hasConcept C100001284 @default.
- W3048030643 hasConcept C10138342 @default.
- W3048030643 hasConcept C121955636 @default.
- W3048030643 hasConcept C12713177 @default.
- W3048030643 hasConcept C144133560 @default.
- W3048030643 hasConcept C151730666 @default.
- W3048030643 hasConcept C154945302 @default.
- W3048030643 hasConcept C158016649 @default.
- W3048030643 hasConcept C162324750 @default.
- W3048030643 hasConcept C2777203310 @default.
- W3048030643 hasConcept C2778860618 @default.
- W3048030643 hasConcept C2779343474 @default.
- W3048030643 hasConcept C41008148 @default.
- W3048030643 hasConcept C86803240 @default.
- W3048030643 hasConceptScore W3048030643C100001284 @default.
- W3048030643 hasConceptScore W3048030643C10138342 @default.
- W3048030643 hasConceptScore W3048030643C121955636 @default.
- W3048030643 hasConceptScore W3048030643C12713177 @default.
- W3048030643 hasConceptScore W3048030643C144133560 @default.
- W3048030643 hasConceptScore W3048030643C151730666 @default.
- W3048030643 hasConceptScore W3048030643C154945302 @default.
- W3048030643 hasConceptScore W3048030643C158016649 @default.
- W3048030643 hasConceptScore W3048030643C162324750 @default.
- W3048030643 hasConceptScore W3048030643C2777203310 @default.
- W3048030643 hasConceptScore W3048030643C2778860618 @default.
- W3048030643 hasConceptScore W3048030643C2779343474 @default.
- W3048030643 hasConceptScore W3048030643C41008148 @default.
- W3048030643 hasConceptScore W3048030643C86803240 @default.
- W3048030643 hasLocation W30480306431 @default.
- W3048030643 hasOpenAccess W3048030643 @default.
- W3048030643 hasPrimaryLocation W30480306431 @default.
- W3048030643 hasRelatedWork W130495497 @default.
- W3048030643 hasRelatedWork W1483869660 @default.
- W3048030643 hasRelatedWork W179061737 @default.
- W3048030643 hasRelatedWork W2170411297 @default.
- W3048030643 hasRelatedWork W2218720232 @default.
- W3048030643 hasRelatedWork W2244665287 @default.
- W3048030643 hasRelatedWork W2270756204 @default.
- W3048030643 hasRelatedWork W2281841366 @default.
- W3048030643 hasRelatedWork W2473638132 @default.
- W3048030643 hasRelatedWork W2480508512 @default.
- W3048030643 hasRelatedWork W2519674791 @default.
- W3048030643 hasRelatedWork W2617031716 @default.
- W3048030643 hasRelatedWork W2785158172 @default.
- W3048030643 hasRelatedWork W2899722389 @default.
- W3048030643 hasRelatedWork W2935507162 @default.
- W3048030643 hasRelatedWork W3112263579 @default.
- W3048030643 hasRelatedWork W3119148049 @default.
- W3048030643 hasRelatedWork W3121991142 @default.
- W3048030643 hasRelatedWork W8957571 @default.
- W3048030643 hasRelatedWork W1579902443 @default.
- W3048030643 isParatext "false" @default.
- W3048030643 isRetracted "false" @default.
- W3048030643 magId "3048030643" @default.
- W3048030643 workType "article" @default.