OECD转让定价指南.pdf

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The current OECD TP guidelines regarding IP .........................................................................8
Notifications from the fifty mentioned organizations .............................................................. 10
The accounting standard ........................................................................................................ 11
IAS 38 ..................................................................................................................................... 11
Other relevant national accounting characteristics of IP ........................................................ 11
Intellectual Property Law ........................................................................................................ 12
The definition of IP for treaty purposes .................................................................................. 12
The definition of IP in several countries ................................................................................. 12
Australia ................................................................................................................................. 13
Finland .................................................................................................................................... 13
Germany................................................................................................................................. 13
Japan ...................................................................................................................................... 15
New Zealand ..........................................................................................................................