Intangibles' Treatment in Europe: Country Reports

Summary

In this Special Report, experts examine the difficulties of determining existence of and placing value on intangibles. They also address the spill-over effect in the fields of customs valuation and indirect taxes. Intangibles laws and policy prevailing in individual European nations including France, Germany, Italy, the Netherlands, Spain, Sweden, the United Kingdom, and the United States are discussed in depth.

Below are some selected highlights from this Special Report

• Input: Intangibles, Output: Creation of wealth
• Transfer pricing and intangibles: Then and Now
• Defining intangibles
• OECD Guidelines
• Transfer pricing methods
• Country Reports
• Transfer Pricing Laws/System
• Documentation requirements
• Determination of intangibles ownership
• Taxation of income resulting from intangibles use

Authors: Baker & McKenzie practitioners Monique van Herksen in Amsterdam; Marc Levey in New York, and Richard Fletcher in London, with practitioners from each individual country compiling the country reports.
Published: January 31, 2008