Willingness to pay: how the microeconomic toolbox applies to brand valuation There is no silver bullet for capturing brand value, believe Alexander Voegele and Richard Sedlmayr of NERA Economic Consulting
Contribution analyses under the profit split method If applied based on sound economic principles, contribution analyses are powerful tools to address the bulk of most complex transfer pricing issues, explain Sébastien Gonnet & Pim Fris of NERA Economic Consulting
How franchising arrangements could apply in transfer pricing Franchising may be an appropriate framework for analysing intra-group transactions, including potentially in industries where third-party franchising is generally not observed, believe Emmanuel Llinares of NERA Economic Consulting in Paris and Nihan Mert-Beydilli of NERA Economic Consulting in Chicago
Taxing intangible property Japanese regulators are grappling with transfer pricing rules for intangible property. Karl Gruendel of Shin Nihon Ernst & Young, explains what the outcome will be
Modelling risk Rebel Curd, Robin Hart, and Catie Magelssen of the Ballentine Barbera Group, a CRA International company, explore the potential for risk in an investment model recently published by the IRS
Transfer pricing for intangibles under HMRC's new approach Outside expertise will allow the UK tax authorities to attack transactions they view as risky with a whole new level of sophistication, says Ted Keen of the Ballentine Barbera Group, a CRA International company. UK taxpayers who have not yet done so should revisit their transfer pricing documentation, particularly where transfers of valuable intangible property are concerned
Valuing know-how and knowledge through bottom-up approaches Top-down and bottom-up represent the two types of valuation logic that exist for the quantification of arm's-length royalties for know-how and knowledge in intercompany transactions, explain Alexander Vögele and Wolf Witt of NERA Economic Consulting
