Taxpayers and practitioners should determine legal ownership in order to inventory the intangibles under analysis, and to provide a starting point in determining economic ownership/benefit.
Intellectual property, including patents, trademarks and license agreements, can be abundant for any single entity. Action 8 under BEPS plan of the Guidance on Transfer Pricing Aspects of Intangibles, acknowledges this fact by urging taxpayers and practitioners to first establish legal ownership of the intangibles.  Learn More.
With ktMINE IP Profiles, you have access to millions of profiles detailing the IP holdings of any company. Easily begin determining the economic ownership and benefit of intangibles.
Contact us today for access. See Action 8 ¶¶ 6.35