LEADER 01852nam 2200517 450 001 9910819137003321 005 20230814231320.0 010 $a90-8722-497-4 010 $a90-8722-496-6 035 $a(CKB)4100000007927790 035 $a(MiAaPQ)EBC6176423 035 $a(EXLCZ)994100000007927790 100 $a20200805d2018 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTransfer pricing and intangibles $eus and oecd arm's lenght distribution of operation profits from IP value chains /$fOddleif Torvik 210 1$aAmsterdam, The Netherlands :$cIBFD,$d2018. 215 $a1 online resource (877 pages) $cillustrations 225 1 $aIBFD doctoral series ;$vVolume 45 300 $a"Degree awarded on 9 December 2016." 300 $a"Thesis submitted to the University of Bergen in fulfilment of the requirements for the degree of Philosophiae Doctor (PhD)." 311 $a90-8722-495-8 320 $aIncludes bibliographical references (pages 777-832). 410 0$aDoctoral series ;$vVolume 45. 606 $aTransfer pricing$xTaxation$xLaw and legislation 606 $aIntellectual property$xTaxation 606 $aIntangible property$xTaxation 606 $aCorporations$xTaxation 606 $aLicense agreements 615 0$aTransfer pricing$xTaxation$xLaw and legislation. 615 0$aIntellectual property$xTaxation. 615 0$aIntangible property$xTaxation. 615 0$aCorporations$xTaxation. 615 0$aLicense agreements. 676 $a341.4844 700 $aTorvik$b Oddleif$01651874 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910819137003321 996 $aTransfer pricing and intangibles$94002120 997 $aUNINA