Resumo

TORRE DELGADILLO, Vicente. Intangible Transfer Pricing Problems in Multinational Enterprises. Bol. Mex. Der. Comp. [online]. 2010, vol.43, n.128, pp.845-893. ISSN 2448-4873.

The technological development of the media have undoubtedly been a trigger in increasing business transactions, in particular those relating to intangibles among related companies and also between related companies independent companies, consequently there have been changes in traditional forms trade, which have generated attractive opportunities, but at the same time, this process has resulted in conflicts in the area of transfer pricing to the tax.

Palavras-chave : transfer pricing; intangibles; troubles of the tax administrations.

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