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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MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure