Until the 1970s, only 1000 Vietnamese lived in West and East Germany, most of them international students. West Germany, in particular, had not yet been confronted with non-European refugees. This changed after 1978 with the influx of around 35,000 "boat people" from Viet Nam and other countries...

Part I: Intangibles in the World of Transfer Pricing -- Definition and identification of Intangibles -- Allocation of IP for TP Purposes -- Overview of IP Migration Models -- Empirical Evidence on Various Models -- What’s Different? – Intangibles in the Mid-Market -- Understanding the...

Until the 1970s, only 1000 Vietnamese lived in West and East Germany, most of them international students. West Germany, in particular, had not yet been confronted with non-European refugees. This changed after 1978 with the influx of around 35,000 "boat people" from Viet Nam and other countries...