Browsing Economic and Management Sciences by Subject "Hard-to-value intangibles"
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The transfer pricing implications of hard-to-value intangibles : challenges and recommendations
(North-West University (South Africa) , Potchefstroom Campus, 2016)It has been noted with concern that multinational companies (MNC’s) have been engaging in base erosion and profit shifting that has resulted in the significant loss of tax revenue. Developing countries are the most affected ...