3.11. Transfer of intangibles


Giammarco Cottani
lectronic document
Spanish and English
 CIAT July 2023

Contents note:

The CIAT Executive Secretariat invites you to download and read chapter “3.11. Transfer of intangibles” of the Manual for the Control of International Tax Planning, written by Giammarco Cottani.

This section provides ideas on how to evaluate intragroup transactions involving intangibles in order to comply with the general principles that govern transfer pricing. This section provides examples of types of companies and structures that make use of intellectual property, and shares good practices on risk assessment procedures related to the subject.

Section 3.11. is No. 20 published within the framework of the Manual for the Control of International Tax Planning and is available in English and Spanish. The complete Manual has six sections made up of 42 chapters. New chapters will be published soon.

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