Royalties for Intracompany Sales of Fancy Trademarked Cheese
The United States is currently considering issuing new guidance on the allocation of taxable income from marketing intangibles among related entities of multinationals. With this guidance, policymakers hope to settle an ongoing debate between advocates of the arm's length principle and proponen...
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| Veröffentlicht in: | National tax journal 2003-09, Vol.56 (3), p.503-512 |
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| creator | Clauser, Laura |
| description | The United States is currently considering issuing new guidance on the allocation of taxable income from marketing intangibles among related entities of multinationals. With this guidance, policymakers hope to settle an ongoing debate between advocates of the arm's length principle and proponents of the principle of legal ownership. The purpose of this paper is to propose the net present value method be used to allocate income among related taxpayers. With this method, affiliates that market an intangible that they do not own are compensated as advocated by proponents of the arm's length principle. Legal owners are also compensated for their opportunity costs. |
| doi_str_mv | 10.17310/ntj.2003.3.04 |
| format | Article |
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With this guidance, policymakers hope to settle an ongoing debate between advocates of the arm's length principle and proponents of the principle of legal ownership. The purpose of this paper is to propose the net present value method be used to allocate income among related taxpayers. With this method, affiliates that market an intangible that they do not own are compensated as advocated by proponents of the arm's length principle. Legal owners are also compensated for their opportunity costs.</description><identifier>ISSN: 0028-0283</identifier><identifier>EISSN: 1944-7477</identifier><identifier>DOI: 10.17310/ntj.2003.3.04</identifier><identifier>CODEN: NTXJAC</identifier><language>eng</language><publisher>Chicago: National Tax Association</publisher><subject>Affiliated corporations ; Affiliates ; Business opportunities ; Cheese ; Cost of sales ; Distribution costs ; Estimates ; Income taxes ; Intellectual property ; Jurisdiction ; Laws, regulations and rules ; Marketing ; Multinational corporations ; Net present value ; Principles ; Property taxes ; Related parties ; Royalties ; Royalty payments ; Sales distribution ; State taxes ; Tax deductions ; Taxable income ; Taxation ; Taxpayers ; Taxpaying ; Trademarks ; Transfer pricing</subject><ispartof>National tax journal, 2003-09, Vol.56 (3), p.503-512</ispartof><rights>2003 National Tax Association—Tax Institute of America</rights><rights>This article is in the public domain.</rights><rights>COPYRIGHT 2003 University of Chicago Press</rights><rights>Copyright National Tax Association Sep 2003</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.jstor.org/stable/pdf/41790119$$EPDF$$P50$$Gjstor$$H</linktopdf><linktohtml>$$Uhttps://www.jstor.org/stable/41790119$$EHTML$$P50$$Gjstor$$H</linktohtml><link.rule.ids>314,778,782,801,27911,27912,58004,58237</link.rule.ids></links><search><creatorcontrib>Clauser, Laura</creatorcontrib><title>Royalties for Intracompany Sales of Fancy Trademarked Cheese</title><title>National tax journal</title><description>The United States is currently considering issuing new guidance on the allocation of taxable income from marketing intangibles among related entities of multinationals. With this guidance, policymakers hope to settle an ongoing debate between advocates of the arm's length principle and proponents of the principle of legal ownership. The purpose of this paper is to propose the net present value method be used to allocate income among related taxpayers. With this method, affiliates that market an intangible that they do not own are compensated as advocated by proponents of the arm's length principle. Legal owners are also compensated for their opportunity costs.</description><subject>Affiliated corporations</subject><subject>Affiliates</subject><subject>Business opportunities</subject><subject>Cheese</subject><subject>Cost of sales</subject><subject>Distribution costs</subject><subject>Estimates</subject><subject>Income taxes</subject><subject>Intellectual property</subject><subject>Jurisdiction</subject><subject>Laws, regulations and rules</subject><subject>Marketing</subject><subject>Multinational corporations</subject><subject>Net present value</subject><subject>Principles</subject><subject>Property taxes</subject><subject>Related parties</subject><subject>Royalties</subject><subject>Royalty payments</subject><subject>Sales distribution</subject><subject>State taxes</subject><subject>Tax deductions</subject><subject>Taxable income</subject><subject>Taxation</subject><subject>Taxpayers</subject><subject>Taxpaying</subject><subject>Trademarks</subject><subject>Transfer 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taxable income from marketing intangibles among related entities of multinationals. With this guidance, policymakers hope to settle an ongoing debate between advocates of the arm's length principle and proponents of the principle of legal ownership. The purpose of this paper is to propose the net present value method be used to allocate income among related taxpayers. With this method, affiliates that market an intangible that they do not own are compensated as advocated by proponents of the arm's length principle. Legal owners are also compensated for their opportunity costs.</abstract><cop>Chicago</cop><pub>National Tax Association</pub><doi>10.17310/ntj.2003.3.04</doi><tpages>10</tpages></addata></record> |
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| identifier | ISSN: 0028-0283 |
| ispartof | National tax journal, 2003-09, Vol.56 (3), p.503-512 |
| issn | 0028-0283 1944-7477 |
| language | eng |
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| source | EBSCOhost Business Source Complete; Jstor Complete Legacy; Education Source; Alma/SFX Local Collection |
| subjects | Affiliated corporations Affiliates Business opportunities Cheese Cost of sales Distribution costs Estimates Income taxes Intellectual property Jurisdiction Laws, regulations and rules Marketing Multinational corporations Net present value Principles Property taxes Related parties Royalties Royalty payments Sales distribution State taxes Tax deductions Taxable income Taxation Taxpayers Taxpaying Trademarks Transfer pricing |
| title | Royalties for Intracompany Sales of Fancy Trademarked Cheese |
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