... For more complex cases, including those involvinggenuinely unique intangible property, one can, in principle, determine individualgroup members’ tax liabilities by assuming that they will earn ... via depreciation) and incorporates all costs, including the cost ofE. King, Transfer Pricing and Corporate Taxation,DOI 10.1007/978-0-387-78183-92,CSpringer Science+Business Media, LLC ... transfer pricing analysis, we address the issue of branding in detailas well.E. King, Transfer Pricing and Corporate Taxation,DOI 10.1007/978-0-387-78183-95,CSpringer Science+Business Media,...