How Analysis Can Define the Nature, Use and Pricing of Intangibles
15 December 2005
By Pim Fris and Sebastien Gonnet
For multinational companies, intangible assets often play a critical role in their efforts to achieve a significant position in the market. However, accurately pricing intangibles for transfer pricing purposes remains a significant economic challenge. In this article from International Tax Review, NERA Special Consultant Pim Fris and Senior Consultant Sebastien Gonnet present an analytical tool set that multinationals can employ as a framework to help enable stronger and more sustainable management of their intellectual property. They argue that, with the proper analytical approach, "arm's length" can remain a powerful and valid concept in transfer pricing, particularly in situations where intangibles play an important role.
