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Intercompany trademark royalty fees: practical experience and a Swiss Supreme Court Case
Caterina Colling Russo and Monika Bieri of Tax Partner explain the key issues as tax authorities focus on the potential for MNEs to benefit from profit shifting through the transfer and licensing of intangibles.
United kingdom
Swiss federal supreme court
Pricing guidelines for multinational enterprises
Liechtenstein company
Swiss supreme court
World intellectual property organization
Supreme court
Pricing guidelines
Multinational enterprises
Tax administrations
Trade marks
United kingdom firms
Schumpeterian competition
Transfer pricing guidelines
Federal supreme court
Liechtenstein trademark register
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