Publications

Transfer pricing and intangibles in the context of business restructurings


The recent developments in the field of transfer pricing and business restructurings need to be analyzed more carefully and this research is mainly to identify transfer pricing issues arising for MNE Groups whenever they decide to restructure their functions by transferring intangible property.

Mauro, R. 2009, Transfer pricing and intangibles in the context of business restructurings.

Master Thesis - Rubem Mauro - Transfer Pricing and Intangibles in the Context of Business Restructurings - UM.pdf