Concepedia

Intangible Asset Attribution

Intangible Asset Attribution is a methodological construct within the Profit Split Method that identifies and assigns ownership of intangible assets to specific business entities based on their contribution to the creation, development, enhancement, and maintenance of such assets for the purpose of allocating business profits in multinational transfer pricing contexts.

3

Publications

230

Citations

7

Authors

4

Institutions

Publications per year

2017–2026

1

Parents

Publications

3

1–3 of 3

Authors

7

  1. EE
    Eric E. Belfrage

    1 publications · 14 citations

    1

    h-index

  2. DY
    Deli Yang

    University of Bradford, United Kingdom

    1 publications · 17 citations

    1

    h-index

  3. MS
    Mahmut Sönmez

    Loughborough University, United Kingdom

    1 publications · 17 citations

    1

    h-index

  4. HC
    Haipeng Chen

    University of Kentucky, United States

    1 publications · 199 citations

    1

    h-index

  5. ZO
    Zhe Ouyang

    Nanjing University of Finance and Economics, China

    1 publications · 199 citations

    1

    h-index

1–5 of 7

Institutions

4

  1. Loughborough University

    Loughborough, United Kingdom

    1 h-index

    1 publications

    17 citations

  2. Texas A&M University

    College Station, United States

    1 h-index

    1 publications

    199 citations

  3. University of Bradford

    Bradford, United Kingdom

    1 h-index

    1 publications

    17 citations

  4. University of Science and Technology of China

    Hefei, China

    1 h-index

    2 publications

    398 citations

1–4 of 4

Venues

  1. Business Strategy Review

    1 publications · 17 citations

    1

    h-index

  2. Strategic Management Journal

    SMJ · 1 publications · 199 citations

    1

    h-index

1–2