Due to increased globalisation over the last years and enhanced activities of multinational enterprises (MNEs), intra-firm trade has become more and more important. Intra-firm trade is estimated to constitute about one third of the global trade; and about 50% of all exports within the member states of the Organisation for Economic Co-operation and Development (OECD) are intra-firm exports.
In order to determine the expenses and revenues for the associated companies, transfer prices (TP) have to be set for the respective goods of intra-group transfers (Organisation for Economic Co-operation and Development [OECD]). Intra-group transfers can be defined as the transaction of tangible or intangible property from one entity of a MNE to another entity, considered as sale and “may apply to departments, divisions, subsidiaries, or affiliate business units” . A TP therefore is the internal monetary value im-posed on goods, services or unmanufactured material that is transferred within a MNE group. According to the OECD (2010) intra-firm transfers are likewise de-fined as controlled transactions (i.e., transactions between two associated enterprises).
Table of Contents I
List of Abbreviations
1. Introduction
1.1. Problem Definition
1.2. Aims and Non-Aims
1.3. Methodology and Structure
1.4. Definitions of intangible property and relevant TP methods
1.4.1. Trade intangibles
1.4.2. Marketing intangibles
1.4.3. Comparable uncontrolled price method
1.4.4. Resale price method
1.4.5. Cost plus method
2. The importance of intangible property for MNEs
3. Transfer Pricing and its objectives
4. Challenges of applying the ALP to intangible property
5. Application and Limitations of OECD TP methods for intangible property
5.1. Comparable uncontrolled price method
5.2. Resale price method
5.3. Cost plus method
5.4. Transactional profit methods
6. Conclusion
7. References
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