Tag: Licencing of intangibles

TPG2022 Chapter VI paragraph 6.88

Rights in intangibles themselves may be transferred in controlled transactions. Such transactions may involve a transfer of all rights in the intangibles in question (e.g. a sale of the intangible or a perpetual, exclusive licence of the intangible) or only limited rights (e.g. a licence or similar transfer of limited rights to use an intangible which may be subject to geographical restrictions, limited duration, or restrictions with respect to the right to use, exploit, reproduce, further transfer, or further develop). The principles of Chapters I – III apply to transactions involving the transfer of intangibles or rights in intangibles. Supplemental guidance regarding the determination of arm’s length conditions for such transactions is also contained in Sections D. 1, D.2 and D.3 of this chapter ...

TPG2017 Chapter VI paragraph 6.88

Rights in intangibles themselves may be transferred in controlled transactions. Such transactions may involve a transfer of all rights in the intangibles in question (e.g. a sale of the intangible or a perpetual, exclusive licence of the intangible) or only limited rights (e.g. a licence or similar transfer of limited rights to use an intangible which may be subject to geographical restrictions, limited duration, or restrictions with respect to the right to use, exploit, reproduce, further transfer, or further develop). The principles of Chapters I – III apply to transactions involving the transfer of intangibles or rights in intangibles. Supplemental guidance regarding the determination of arm’s length conditions for such transactions is also contained in Sections D. 1, D.2 and D.3 of this chapter ...