Citation list for The 'Transfer Pricing of Intangibles' Kluwer Law International, The Netherlands 2005, ISBN 90-411-2368-7 (335 pages) (to Jan 2019)

Activity: Professional Development, Mentorship, Supervision and Other ActivitiesCitation


Please note: this is just a selection of citations, this is not an exhaustive list. It is up-to-date until January 2019.

Citations in books
Ina Kerschner and Maryte Somare (eds) Taxation in a Global Digital Economy (Linde Verlag 2017).

Marjaana Helminen EU Tax Law – Direct Taxation (IBFD 2016).

Carlo Garbarino Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary (Elgar Tax Law and Commentary Series 2016).

P. Valente, E. Fusa, F. Ghiselli et al Marchi, Brevetti E-knowhow (Wolters Kluwer 2014).

Ana Paula Dourado (ed) Movement of Persons and Tax Mobility in the EU: Changing Winds (IBFD 2014).

Carlos Gutiérrez and Andreas Perdelwitz (eds) Taxation of Business Profits in the 21st Century (IBFD 2013).

Gio Wiederhold Valuing Intellectual Capital: Multinationals and Tax Havens (Springer Verlag 2013).

Alan M. Rugman (ed) The Oxford Handbook of International Business (Oxford University Press, 2nd ed 2009).

Stefan Mayer Formulary Apportionment for the Internal Market (IBFD 2009).

Anuschka Bakker (ed) Transfer Pricing and Business Restructurings (IBFD 2009).

Rolf Eicke Tax Planning with Holding Companies – Repatriation of US Profits from Europe: concepts, strategies, structures (Kluwer Law International, 2008).

Toshio Miyatake ‘Transfer Pricing and Intangibles’ (2007) 92A Cahiers de droit fiscal international, General Report to the IFA Congress, 17-38.

Lyndon James ‘Transfer Pricing and Intangibles’ (2007) 92A Cahiers de droit fiscal international, National Report: Australia to the IFA Congress, 63-85.

Oliver Wehnert ‘Transfer Pricing and Intangibles’ (2007) 92A Cahiers de droit fiscal international, National Report: Germany to the IFA Congress 273-294.

Jean-Frédéric Maraia ‘Transfer Pricing and Intangibles’ (2007) 92A Cahiers de droit fiscal international, National Report: Switzerland to the IFA Congress, 583-604.

Citations in Articles

Paul Lankhorst & Harmen van Dam ‘Post-BEPS Tax Advisory and Tax Structuring from a Tax Practitioner’s View’ (2017) Erasmus Law Review 60-74.

Oleh Fedusiv ‘Transactions with Hard-to-Value Intangibles: is BEPS Action 8 Based on the Arm’s Length Principle?’ (2016) International Transfer Pricing Journal 483-489.

Roberto Moro Visconti ‘Evaluating Know-how for Transfer Price Benchmarking’ (2013) Journal of Finance and Accounting 27-38.

Annet Wanyana Oguttu ‘Thin Capitalization: A comparative Overview with Reference to South Africa’s Approach – Challenges Posed by the amended Section 31 of the Income Tax Act 1962’ (2013) Bulletin for International Taxation 311-326.

Krzysztof Lasiński-Sulecki ‘Impact of Transfer Pricing Adjustments for VAT and Customs Law Purposes’ (2013) International Transfer Pricing Journal 173-181.

Roberto Moro Visconti ‘Exclusive Patents and Trademarks and Subsequent Uneasy Transaction Comparability: Some Transfer Pricing Implications’ (2012) 40 Intertax 212-219.

Mahmoud Abdellatif ‘Egypt – Transfer Pricing Update’ (July/August 2011) International Transfer Pricing Journal 289-295.

Andreas Bullen ‘The Arm’s Length Principle and Commercially Irrational Omissions: Failure to Renegotiate or Terminate Adverse Controlled Agreements’ (2011) International Transfer Pricing Journal 248-264.

Adam Biegalski ‘The Arm’s Length Principle: Fiscalism or Economic Realism? A Few Reflections’ (2010) 38 Intertax 177-186.
‘Canada Revenue Agency's Brief in Queen v. GE Capital Canada [Canada's Federal Court of Appeal, No. A-1-10]’ (2010) Tax Management Transfer Pricing Report (03/06/2010).

Jens Wittendorff ‘The Object of Art. 9(1) of the OECD Model Convention: Commercial or Financial Relations (2010) International Transfer Pricing Journal 200-212.

Yariv Brauner ‘Value in the Eye of the Beholder: The Valuation of Intangibles for Transfer Pricing Purposes’ University of Florida Levin College of Law Research Paper No. 2008-09, 28 Virginia Tax Review, No.79, 2008

Richard Thompson Ainsworth ‘IT-APAs: Harmonizing Inconsistent Transfer Pricing Rules in Income Tax-Customs-VAT’ Boston University School of Law Working Paper Series, Law and Economics Working Paper No.07-23 2007

Degree of RecognitionInternational