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 OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year