We dive into our two favorite takeaways from this year’s Organisation for Economic Development and Cooperation (OECD) International Tax Conference were: 1) Choose the appropriate benchmarking method, and 2) analyze data beyond standard licensing agreements.
The final lesson we share that the Amazon v. IRS case demonstrates is the importance of understanding the royalty rates of agreements in comparison to your transaction before selecting on the final rate.
The CUT method of transfer pricing is a valuable intangible asset valuation approach. The court’s transfer pricing professionals in several recent cases use this methodology.
Transfer pricing professionals can learn crucial lessons from the recent Amazon v IRS case. Here we summarize the case, and lay the foundation for a blog series detailing those crucial lessons.
In a landmark decision, Amazon won its battle with the IRS last week. Experts on both sides cited ktMINE as the source of information for their CUP/CUT analyses, with the tax court ultimately agreeing with Amazon’s position. Read more about the case on CNBC and take a look at the full ruling below. Keep an eye
Look at the data your competitors are not! ktMINE brings together all the data publicly available in easily-searchable royalty rate and patent/assignment databases. Be your most effective with more data in less time.
2016 saw a lot of changes, not only within ktMINE, but the world of intellectual property and innovation. As the year comes to a close, we reflect on these changes and provide insights into what to expect in 2017. Base Erosion and Profit Shifting (BEPS) The implementation of the OECD’s BEPS initiative has had immediate
The global tax landscape is rapidly changing, leaving professionals to adapt and stay current with new developments. On behalf of our friends at Wolters Kluwer, we would like to share this resource that may be of value. Base Erosion and Profit Shifting (BEPS) – Are You Ready? provides an analysis of the OECD’s Action Plan