Page 7 - Strategic Tax Planning for Global Commerce & Investment
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The Creation of IP ................................................................................ 32
1. Traditional R&D Model .............................................................. 32
2. Contract R&D Model .................................................................. 33
3. Shared Contract R&D Model ..................................................... 34
4. Cost Sharing Agreement R&D Model ...................................... 34
Principal Tax Issues .......................................................................... 35
The Management of IP ........................................................................ 35
The Migration of IP .......................................................................... 36
Tax Evasion ............................................................................................ 38
Tax Avoidance and Tax Planning...................................................... 38
II. Transfer Pricing Guidelines under OECD ............. 40
Introduction ........................................................................................... 40
Background ............................................................................................ 41
Relationship of the Parties ................................................................. 42
Approaches to Transfer Pricing ......................................................... 43
Transfer Pricing Strategies ................................................................. 44
1. Do Nothing Approach .............................................................. 44
2. Comprehensive Analysis Approach ....................................... 44
General Principles and Guidelines to Transfer Pricing ............... 45
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