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Brochure More information from http://www.researchandmarkets.com/reports/661751/ Marketing Intangibles and Transfer Pricing: Economic Issues and Tax Enigmas Description: This article examines the

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What is marketing intangibles and transfer?

Marketing intangibles refer to intangible assets that are used in marketing activities, such as trademarks, brand names, patents, and copyrights. Transfer of marketing intangibles refers to the transfer of ownership or rights to use these intangible assets between related parties.

Who is required to file marketing intangibles and transfer?

Taxpayers who engage in transactions involving the transfer of marketing intangibles between related parties are required to file marketing intangibles and transfer documentation. This typically includes multinational enterprises that operate in multiple jurisdictions.

How to fill out marketing intangibles and transfer?

To fill out marketing intangibles and transfer documentation, taxpayers need to provide detailed information about the nature of the intangible assets, the transfer pricing method used, and the related party transactions. This includes details on the transaction value, terms, and conditions, as well as any relevant agreements or contracts.

What is the purpose of marketing intangibles and transfer?

The purpose of marketing intangibles and transfer documentation is to ensure that the transfer pricing of marketing intangibles between related parties is conducted in accordance with arm's length principles. It helps tax authorities assess the appropriateness of the pricing and prevent tax avoidance or profit shifting.

What information must be reported on marketing intangibles and transfer?

The information reported on marketing intangibles and transfer typically includes details about the intangible assets being transferred, the parties involved, the transfer pricing method used, the transaction value, terms and conditions, and any relevant agreements or contracts. Additional information may be required depending on the local tax regulations.

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