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000047944 020__ $$a9783319733326$$qeBook
000047944 020__ $$z9783319733319$$qPrint
000047944 035__ $$a(OCoLC)1373643027
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000047944 041__ $$aeng
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000047944 043__ $$ae------
000047944 050_4 $$aHD62.45
000047944 08204 $$a658.816$$223
000047944 08204 $$a658.816$$220
000047944 24500 $$aIntangibles in the World of Transfer Pricing :$$bIdentifying - Valuing - Implementing.
000047944 264_1 $$a[Cham, Switzerland ] :$$bSpringer International Publishing AG,$$c2021.
000047944 300__ $$a703 pages.
000047944 336__ $$atext$$btxt$$2rdacontent
000047944 337__ $$aunmediated$$bn$$2rdamedia
000047944 338__ $$avolume$$bnc$$2rdacarrier
000047944 500__ $$aIncludes index.
000047944 5050_ $$aPreface  -- Contents -- Part I: Intangibles in the World of Transfer Pricing; Definition and Identification of Intangibles; Allocation of IP for TP Purposes; Overview of IP Migration Models; Empirical Evidence on Various Models;  What is Different?: Intangibles in the Mid-Market; Understanding the Reporting of Intangibles from a Business Perspective; Intangibles in Different Industries; The Miracle of Brand Value Creation: Where Does the Value Come From; Valuation: Understanding, Assessing and Documenting -- Part II: Finding the Arm's Length Price for Intangibles; Structuring a License System; Contract Research and Development;  Pool Concept; Transactional Profit Split Method -- Part III: The Nighty Gritty Details on Valuation; Please Mind the Gap: Arm's Length Prices and Fair Market Value; Market Approach; Relief from Royalty; MEEM; Incremental Cash Flow Method; Cost Approach; Calculating Planning Data and Its Plausibility; Discount Rates -- Part IV: Country Perspective of Intangibles from a Transfer Pricing Perspective; Introduction; Austria; Belgium; Brazil; Canada; China; East Africa; France; Germany; Ghana; India; Italy; Mexico; Middle East; Nigeria; Poland; Russia; Spain; Sweden; United Kingdom; CJEU Court Cases: IP and Taxation -- Part V: Implementing Intercompany Intangible Systems; Withholding Tax Aspects of License Models; A Legal Review of IP Migrations; IP from an MandA Tax Perspective; Intellectual Property from a Customs Perspective; Correction to: Brazil
000047944 520__ $$aIntangible assets are becoming increasingly important as value drivers for multinational companies. It is a strategic question how to allocate intangibles within the multinational corporation. It needs to be defined by whom and under which conditions they can be utilized. Typical IP migration models such as licensing, joint development and transferring are becoming a focal point within tax audits across the globe. Hence,defining an intangibles system that fulfils the tax requirements is of utmost strategic importance for multinational corporations. A central question is how to value intangibles in line with the arm's length principle as is required internationally for transfer pricing purposes. Edited by leading transfer pricing and valuation experts in Europe, this comprehensive book offers practitioners an effective road map for identifying, valuing and implementing intangibles for transfer pricing purposes under consideration of both the OECD and local perspectives. It is therefore a must-have book for transfer pricing and valuation practitioners on all levels of experience. The book starts with an introduction to the role of intangibles in the world of transfer pricing including typical intangibles migration models. It describes common intangible assets across all types of industries, including e.g. automotive, consumer goods and software.Using several numerical examples, the book then covers state-of-the-art valuation methods including how to apply these methods in practice in a way consistent with the OECD Transfer Pricing Guidelines. The different country chapters written by local experts provide country-specific guidance on the legal framework concerning intangible assets from a transfer pricing and valuation perspective. Finally, the book covers practical advice on the implementation of an intangible assets system. This book offers invaluable guidance to practitioners seeking tools to apply the arm's length principle in the world of intangibles.$$cProvided by publisher.
000047944 588__ $$aDescription based on print record.
000047944 650_0 $$aAccounting.
000047944 650_0 $$aBank marketing.
000047944 650_0 $$aBookkeeping.
000047944 650_0 $$aBusiness enterprises$$xFinance.
000047944 650_0 $$aCorporations$$xFinance.
000047944 650_0 $$aIndustries.
000047944 650_0 $$aTransfer pricing.
000047944 650_0 $$aIntangible property.
000047944 650_4 $$aBusiness & Economics$$xAccounting$$xManagerial.
000047944 650_4 $$aLaw$$xInternational Business Law.
000047944 650_4 $$aBusiness & Economics$$xCorporate FInance.
000047944 650_4 $$aBusiness & Economics$$xIndustries.
000047944 655_0 $$aElectronic Books.
000047944 7001_ $$aHeidecke, Bjö,$$eeditor.
000047944 7001_ $$aHübscher, Marc C.,$$eeditor.
000047944 7001_ $$aSchmidtke, Richard,$$eeditor.
000047944 7001_ $$aSchmitt, Martin,$$eeditor.
000047944 7001_ $$aMiranda, Dulce,$$eauthor.
000047944 830_0 $$aMedia Business and Innovation Ser.
000047944 85641 $$uhttps://ebookcentral.proquest.com/lib/wipo/reader.action?docID=6463384&query=Title%3A+Intangibles+in+the+World+of+Transfer+Pricing+%3A+Identifying+-+Valuing+-+Implementing$$yView eBook
000047944 904__ $$aBook
000047944 980__ $$aOS