Monday, 6 July 2015

Market Characteristics or Intangibles: An Analytical Framework

The OECD recognizes that comparability issues can arise in connection with consideration of local market advantages or disadvantages that may or may not directly relate to location savings. It requires conditions such as geographic market in which products are manufactured or sold, the purchasing power and product preferences of households in that market, growth characteristics of the market, the nature and degree of competition, etc., to be analyzed for assessing comparability. These local market conditions are not intangibles. However, it cautions that contractual rights, government licenses, or know-how to exploit a particular market may be intangibles. Gain insights from an in-depth discussion and explore the distinction between market characteristics and intangibles.
(Live presentation was aired on 30 Jun 2015)