Andrea Musselli

Studio Musselli - Economic, Tax and Legal Advisors

Italy

SCHOLARLY PAPERS

4

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Scholarly Papers (4)

1.

Arm's Length Intragroup Intangible Transfers: Economics, Regulations and Actual Behaviors

BOCCONI UNIVERSITY -ECONPUBBLICA Working Paper No. 108
Number of pages: 64 Posted: 28 Jan 2006 Last Revised: 01 Aug 2018
Andrea Musselli
Studio Musselli - Economic, Tax and Legal Advisors
Downloads 338 (107,293)

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Arm's, economics, regulations, transfer pricing

2.

Profit Shifting and Certainty on Allocation of Intangibles

Transfer Pricing International Journal, Vol. 14, p. 22 (Apr. 11, 2013).
Number of pages: 11 Posted: 25 Jul 2018
Andrea Musselli and Andrea Fusaro
Studio Musselli - Economic, Tax and Legal Advisors and Tax Advisor
Downloads 51 (455,045)

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transfer pricing, profit shifting, arm's length principle

3.

Anti Abuse Notion of 'Control Over Intangible-Related Functions' is Beyond the Arm's Length Principle (ALP)

Edited on "European Taxation" by IBFD , issue n.5/2018 and also available on a single-article basis.
Posted: 14 Dec 2017 Last Revised: 30 Apr 2018
Andrea Musselli
Studio Musselli - Economic, Tax and Legal Advisors

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Transfer Pricing, Contract Theory, Credit Rationing, Arm's Length Principle, OECD, BEPS, Intangible

4.

Transfer Pricing OECD Anti-Abuse Rules on Intangibles Clash with Economics of Contracts. At Arm's Length, Who Has the Right to Intangibles’ Revenues When the Funder (Cash Box) of the Development Lacks Capability to Monitor the Developer's Activity?

International Tax Journal by Wolters Kluwer issue November/December 2017
Posted: 15 Sep 2017 Last Revised: 10 Jul 2018
Andrea Musselli
Studio Musselli - Economic, Tax and Legal Advisors

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Contract Theory, Principal Agent model, Transfer pricing, arm's length, OECD, BEPS, intangible