Intangible assets can generally be defined as identifiable nonmonetary assets that cannot be seen, touched or physically measured, which are created through time, experience, knowledge and/or effort. Güler Hülya Yilmaz of Deloitte, Istanbul, explains the difficulties involved in intangible property (IP) definition in a country where transfer pricing legislation is relatively new
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The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process