{"title":"US Court Cases and Intangible Assets Valuations","authors":"A. Nadais","doi":"10.59403/3c129mm","DOIUrl":null,"url":null,"abstract":"This article summarizes the evolution of the CSA Regulations since their inception until the present and describes how three court cases may have influenced their evolution in the past or may still influence these regulations for the future. It also presents some of the main challenges that may arise regarding future intangible assets’ valuation.","PeriodicalId":517680,"journal":{"name":"International Transfer Pricing Journal","volume":" 40","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Transfer Pricing Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/3c129mm","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This article summarizes the evolution of the CSA Regulations since their inception until the present and describes how three court cases may have influenced their evolution in the past or may still influence these regulations for the future. It also presents some of the main challenges that may arise regarding future intangible assets’ valuation.
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