Transfer pricing of intangible assets in the US, the OECD and Australia: Are profit-split methodologies the way forward?

Business & Economics

• Organisation for Economic Cooperation and Development 100%
• Transfer Pricing 84%
• Intangible Assets 70%
• Profit 37%
• Methodology 34%
• Multinational Enterprises (MNEs) 32%
• United States of America 27%
• Tax 26%
• Intangibles 15%
• Tax Fraud 10%
• Income Shifting 10%
• Double Taxation 9%
• Global Trade 9%
• Tax Administration 8%
• Tax Avoidance 8%
• Warrants 7%
• United Nations 6%
• Taxation 5%
• Multinationals 5%
• International Trade 5%
• Innovation 5%
• Goods 4%
• Uncertainty 3%