Original Articles
Transfer pricing methods in the context of intangible property
Published in: South African Journal of Accounting Research
Volume 18, issue 1, 2004 , pages: 43–64
Volume 18, issue 1, 2004 , pages: 43–64
DOI: 10.1080/10291954.2004.11435108
Author(s):
Keywords: Arm’s length principle, contract research agreement, comparable uncontrolled price (CUP) method, cost contribution agreements, cost plus (CP) method, intangible property, profit split method, resale price (RP) method, traditional transaction methods, transactional net margin method (TNMM), transactional profit methods, transfer pricing, transfer pricing methods.