Arbeitspapier
Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy
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.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 5340
- Classification
-
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
- Subject
-
transfer pricing rule
intellectual property
profit split method
allocational efficiency
second-best policy
- Event
-
Geistige Schöpfung
- (who)
-
Richter, Wolfram F.
Breuer, Markus
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2015
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Richter, Wolfram F.
- Breuer, Markus
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2015
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