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Managing IP’s guide to transfer pricing and IP

Emma Barraclough, Managing IP, and Sophie Ashley, TP Week

Companies have long tried to cut their corporate tax liabilities by shifting their intangible assets to low-tax jurisdictions. Now they are finding their transfer pricing strategies under an increasingly bright spotlight

How does transfer pricing work?

Multinational companies need to set the prices that one part of the business pays for goods and services bought from another part. In theory, if a subsidiary in a high-tax jurisdiction pays a high price...

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