Using Economic Valuation Techniques for Transfer Pricing Purposes: Recent Developments for the Valuation of Brands

Journal
Bärsch, S-E.; Erb, C.
International
International Transfer Pricing Journal 2018 (Volume 25), No. 4
PriceUSD 45

The use of economic valuation techniques is internationally accepted for determining arm’s length transfer prices. For the intra-group transfer of brands, the relief-from-royalty method often results in the most reliable arm’s length prices, and international alignment can now be observed for the choice of valuation parameters.