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2021 | OriginalPaper | Chapter

Definition and Identification of Intangibles

Author : Dulce Miranda

Published in: Intangibles in the World of Transfer Pricing

Publisher: Springer International Publishing

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Abstract

Actions 8 to 10 of the BEPS Project aim to develop rules to prevent the erosion of tax bases and the shifting of profits through the movement of intangibles within multinational groups. This chapter addresses the definition of intangibles and outlines the identification of intangibles. It analyzes the relevance of legal protection and its validity for a transfer pricing analysis. Lastly, as intangible asset assignment or license contracts have a mixed nature that also encompasses the provision of services, we will mention aspects that help differentiate them.

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previous chapter Correction to: Brazil
next chapter Allocation of IP for TP Purposes
Footnotes
1
OECD Transfer Pricing Guidelines. Chapter VI, paragraph 6.6.
 
2
A business is defined as an integrated set of activities and assets capable of being conducted and managed for the purpose of providing goods or services to customers, generating investment income (such as dividends or interest) or generating other income from ordinary activities.
 
3
OECD Transfer Pricing Guidelines (2017), paragraph 6.189.
 
4
With certain exceptions such as the protection of non-registered but well-known trademarks, or the protection of non-registered designs under the EU Regulation 6/2002.
 
5
 
6
OECD Transfer Pricing Guidelines. Chapter VI, paragraph 6.20.
 
7
Agreement on Trade-Related Aspects of Intellectual Property Rights. ART. 39.
 
8
EU  Directive 2016/943 of the European Parliament and of the Council of 8 June 2016 on the protection of undisclosed know-how and business information (trade secrets) against their unlawful acquisition, use and disclosure. Article 2.
 
9
OECD Transfer Pricing Guidelines. Chapter VI, paragraph 6.6.
 
10
Except for unregistered but well-known trademarks.
 
11
For example, trade secrets, unregistered designs under certain circumstances, etc.
 
12
EU Regulation 2017/1001 of June 14, 2017. On the European Union Trademark Article 15.1 establishes the following: “An EU trade mark shall not entitle the proprietor to prohibit its use in relation to goods which have been put on the market in the European Economic Area under that trade mark by the proprietor or with his consent.”
 
13
See US Supreme Court, Kimble vs Marvel Entertainment LLC, 2015.
 
Literature
EU regulation 2017/100112 of June 14. (2017). Article 15.1 on the European Union Trade Mark.
Metadata
Title
Definition and Identification of Intangibles
Author
Dulce Miranda
Copyright Year
2021
Publisher
Springer International Publishing
Book
Intangibles in the World of Transfer Pricing

Print ISBN: 978-3-319-73331-9

Electronic ISBN: 978-3-319-73332-6

Copyright Year: 2021

DOI
https://doi.org/10.1007/978-3-319-73332-6_1