Arbeitspapier

Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy

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The adequate pricing of intellectual property (“IP”) for tax reporting is a largely unsettled issue. Transactional profit-based methods are on the rise although only rated as “methods of last resort” by the OECD. This paper focuses on regulated profit splitting and compares this transfer pricing rule with one allowing multinationals to price IP freely subject to the constraint that the price used for tax reporting is also used internally. The standard of comparison is global efficiency in R&D. The model is one of second best. It allows for internationally differentiated tax rates and non-deductible effort costs in the production of know-how.

Sprache
Englisch

Erschienen in
Series: CESifo Working Paper ; No. 5340

Klassifikation
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Intellectual Property and Intellectual Capital
Accounting and Auditing: Government Policy and Regulation
Multinational Firms; International Business
Thema
transfer pricing rule
intellectual property
profit split method
allocational efficiency
second-best policy

Ereignis
Geistige Schöpfung
(wer)
Richter, Wolfram F.
Breuer, Markus
Ereignis
Veröffentlichung
(wer)
Center for Economic Studies and ifo Institute (CESifo)
(wo)
Munich
(wann)
2015

Handle
Letzte Aktualisierung
10.03.2025, 11:44 MEZ

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Richter, Wolfram F.
  • Breuer, Markus
  • Center for Economic Studies and ifo Institute (CESifo)

Entstanden

  • 2015

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