Aineettomien oikeuksien siirtohinnoittelu yrityskaupan jälkeisessä integraatiossa

This master’s thesis examines the transfer pricing of intangible assets in post-acquisition integration and its impact on a group’s taxation. The aim of the study is to determine how the transfer pricing of intangible assets should be arranged during the integration phase in accordance with the arm’s length principle in a manner that supports both business objectives and tax management. The study focuses on patents, trademarks and trade names, as well as know-how and trade secrets. The study is conducted as a legal dogmatic tax law research, analysing international and national legal sources such as the OECD Transfer Pricing Guidelines, the BEPS framework, Finnish tax legislation, and guidance issued by the Finnish Tax Administration. In addition, a tax strategic perspective is applied to assess the business impacts of transfer pricing solutions in the post-acquisition integration process. The key finding of the study is that the transfer pricing of intangible assets has a significant impact on a group’s taxation in post-acquisition integration. In particular, the proper implementation of the DEMPE analysis and the allocation of value based on actual functions are crucial for tax acceptability. The study demonstrates that carefully designed transfer pricing can support the strategic value creation of an acquisition and reduce the risks related to double taxation.