Category: Intangibles – Goodwill Know-how Patents
In transfer pricing the word “intangible” is intended to address something which is not a physical asset or financial asset, which is capable of being owned or controlled for use in commercial activities, and whose use or transfer would be compensated had it occurred in a transaction between independent parties in comparable circumstances.
In discussions of transfer pricing various categories of intangibles are described and labels applied. Distinctions are sometimes made between trade intangibles and marketing intangibles, between “soft” intangibles and “hard” intangibles, between routine and non-routine intangibles, and between other classes and categories of intangibles.
Examples of intangibles are: Patents, Know-how and trade secrets, trademarks, trade names and brands, rights under contracts and government licences, licences and similar limited rights in intangibles, goodwill and ongoing concern value.

France vs SAS Oakley Holding, May 2022, CAA of Lyon, No 19LY03100

Israel vs Medingo Ltd, May 2022, District Court, Case No 53528-01-16

Poland vs “X-TM” sp. z o.o., March 2022, Administrative Court, SA/PO 1058/21

India vs Synamedia Limited, February 2022, Income Tax Appellate Tribunal – BANGALORE, Case No ITA No. 3350/Bang/2018

France vs IKEA, February 2022, CAA of Versailles, No 19VE03571

US vs TBL LICENSING LLC, January 2022, U.S. Tax Court, Case No. 158 T.C. No 1 (Docket No. 21146-15)

Austria vs “ACQ-Group”, February 2022, Bundesfinanzgericht, Case No RV/7104702/2018

Spain vs Narcea Producciones y Promociones S.L., January 2022, Tribunal Superior, Case No STSJ M 122/2022 – ECLI:ES:TSJM:2022:122

Switzerland vs A AG, September 2021, Administrative Court, Case No SB.2020.00011/12 and SB.2020.00014/15

France vs SA SACLA, December 2021, CAA of Lyon, Case No. 19MA04336

Israel vs Sephira & Offek Ltd and Israel Daniel Amram, August 2021, Jerusalem District Court, Case No 2995-03-17

Belgium vs “Uniclick B.V.”, June 2021, Court of Appeal, Case No 2016/AR/455

Portugal vs “B Restructuring LDA”, February 2021, CAAD, Case No 255/2020-T

Italy vs Vibac S.p.A., January 2021, Corte di Cassazione, Case No 1232/2021

Austria vs S GmbH, November 2020, Verwaltungsgerichtshof, Case No Ra 2019/15/0162-3

Colombia vs Taxpayer, November 2020, The Constitutional Court, Sentencia No. C-486/20
![Ireland vs Perrigo, November 2020, High Court, Case No[2020] IEHC 552 (Juridical Review)](http://c9r4v5v2.stackpathcdn.com/wp-content/plugins/wp-fastest-cache-premium/pro/images/blank.gif)
Ireland vs Perrigo, November 2020, High Court, Case No[2020] IEHC 552 (Juridical Review)

Denmark vs. Software A/S, September 2020, Tax Court, Case no SKM2020.387.LSR

Denmark vs. Adecco A/S, June 2020, Supreme Court, Case No SKM2020.303.HR
