A trade name (often but not always the name of an enterprise) may have the same force of market penetration as a trademark and may indeed be registered in some specific form as a trademark. The trade names of certain MNEs may be readily recognised, and may be used in marketing a variety of goods and services. Trade names are intangibles within the meaning of Section A. 1.
TPG2017 Chapter VI paragraph 6.22
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By OECD
Category: OECD Transfer Pricing Guidelines (2017) | Tag: Brands, Categories of intangibles, Identifying intangibles, Intangibles, Trade name, Trademark (trade name)
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