Intangible transactions are one of the most challenging topics in the transfer pricing area, not only from a theoretical perspective but also because of the increasing number and size of the disputes regarding their recognition and valuation. Oliver Wehnert and Jakob Frotscher of Ernst & Young provide an outline of the major challenges in the identification and valuation of intangible assets
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Scott Bessent reportedly felt undermined by Musk naming Gary Shapley as acting IRS commissioner; in other news, Baker Tilly will combine with a top 15 US firm
Despite garnering significant revenues from multinationals, Italy’s digital services tax presents pressing double taxation issues, say Stefano Simontacchi and Francesco Saverio Scandone of BonelliErede
World Tax global head of research Jon Moore tells ITR how his team spots standout submissions, and gives early statistical insights into this year’s entries