1. Bracha, Oren. “The Origins of the American Intellectual Property Regime.” In Cambridge University Press eBooks, 12–53, 2016. https://doi.org/10.1017/9780511843235.002.

2. “Napoléon Et La Propriété Intellectuelle on JSTOR.” Www.Jstor.Org, n.d. https://www.jstor.org/stable/43852439.

3. “Summary of the Convention Establishing the World Intellectual Property Organization (WIPO Convention) (1967),” n.d. https://www.wipo.int/treaties/en/convention/summary_wipo_convention.html.

4. IFRS standart 38, see https://www.ifrs.org/issued-standards/list-of-standards/ias-38-intangible-assets/

5. “IFRS - Who Uses IFRS Accounting Standards?,” n.d. https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/. 

6. https://www.oecd.org/en/about.html 

7. OECD (2022)Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Paris: OECD Publishing, chapter 6, https://read.oecd-ilibrary.org/taxation/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2022_0e655865-en#page249

8. OECD, 2022, Para, 6.6.

9. The Group of Twenty: a group of about 20 countries with the world’s biggest economies that meets regularly to discuss the situation in the world economy.

10. Base erosion and profit shifting - OECD BEPS, by the 15 November 2023

11. See from https://www.oecd.org/countries/mongolia/

12. Silberztein, C, 2009, Transfer pricing: A challenge for developing countries, in OECD Observer No 276.

13. WIPO brief history, https://www.wipo.int/about-wipo/en/history.html 

14. The World Intellectual Property Organisation (WIPO) was established in 1967, a self-funding United Nations agency with 193 member states, is a global forum for intellectual property services, policy, information and cooperation, aiming to develop a balanced international IP system for innovation and creativity. https://www.wipo.int/about-wipo/en/ . Mongolia joined WIPO in 1979

15. https://www.wipo.int/members/en/ 

16. https://www.wipo.int/web/intangible-assets 

17. WIPO, the Global Innovation Index https://www.wipo.int/web/global-innovation-index/2024/index

18. https://www.wipo.int/gii-ranking/en/mongolia 

19. https://www.wipo.int/web/global-innovation-index/2024/index 

20. https://www.wipo.int/members/en/details.jsp?country_code=MN 

21. https://www.ipom.gov.mn/mn.php?page=32 

22. https://legalinfo.mn/mn/detail?lawId=1210 

23. https://legalinfo.mn/mn/detail?lawId=1190

24. Annie Brown and Annabella Garnham (Brand Finance), and Anmol Kaur Grewal, Lorena Rivera Leon, Jeff Slee, and Sacha Wunsch-Vincent (WIPO) Feb 2024, Corporate Intangible Assets Grew to USD 61.9 trillion in 2023 (wipo.int)

25. https://www.meti.go.jp/english/report/data/wp2022/pdf/2-2-3.pdf 

26. https://www.oecd.org/content/dam/oecd/en/publications/reports/2023/07/oecd-reviews-of-innovation-policy-korea-2023_6517d469/bdcf9685-en.pdf 

27. https://www.wipo.int/edocs/pubdocs/en/wipo-pub-2000-2023/cn.pdf

28. Монголын Үндэсний статистикийн хороо, Нийгэм эдийн засгийн танилцуулга  2019-2023

29. Above n 24

30. Сангийн сайдын 2019 оны 12 сарын 31-ны өдрийн 302 тоот тушаал, https://www.legalinfo.mn/law/details/14966

31. Дээрх журмын 2.1-д заасны дагуу