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001434447 001__ 1434447
001434447 003__ OCoLC
001434447 005__ 20230309003730.0
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001434447 007__ cr\nn\nnnunnun
001434447 008__ 210125s2021\\\\sz\a\\\\ob\\\\000\0\eng\d
001434447 019__ $$a1235594605
001434447 020__ $$a9783319733326$$q(electronic bk.)
001434447 020__ $$a331973332X$$q(electronic bk.)
001434447 020__ $$z9783319733319
001434447 0247_ $$a10.1007/978-3-319-73332-6$$2doi
001434447 035__ $$aSP(OCoLC)1239997476
001434447 040__ $$aSFB$$beng$$erda$$epn$$cSFB$$dGW5XE$$dEBLCP$$dOCLCO$$dOCLCF$$dUKAHL$$dN$T$$dOCLCQ$$dCOM$$dOCLCO$$dOCLCQ
001434447 049__ $$aISEA
001434447 050_4 $$aHD62.45
001434447 08204 $$a658.8/16$$223
001434447 24500 $$aIntangibles in the world of transfer pricing :$$bidentifying - valuing - implementing /$$cBjörn Heidecke, Marc C. Hübscher, Richard Schmidtke, Martin Schmitt, editors.
001434447 264_1 $$aCham :$$bSpringer,$$c[2021]
001434447 300__ $$a1 online resource (xii, 721 pages) :$$billustrations (some color)
001434447 336__ $$atext$$btxt$$2rdacontent
001434447 337__ $$acomputer$$bc$$2rdamedia
001434447 338__ $$aonline resource$$bcr$$2rdacarrier
001434447 504__ $$aIncludes bibliographical references.
001434447 5050_ $$aPart I: Intangibles in the World of Transfer Pricing -- Definition and identification of Intangibles -- Allocation of IP for TP Purposes -- Overview of IP Migration Models -- Empirical Evidence on Various Models -- What's Different? -- Intangibles in the Mid-Market -- Understanding the Reporting of Intangibles from a Business Perspective -- Intangibles in Different Industries -- The miracle of brand value creation: Where does the value come from? -- Valuation: Understanding, assessing and documenting -- Part II: Finding the Arm's Length Price for Intangibles -- Structuring a license system -- Contract Research and Development -- Pool Concept Chapter II. 4 -- Transactional Profit Split Method -- Part III: The Nighty Gritty Details on Valuation -- Please mind the gap. Armþs length prices and fair market value -- Market approach -- Relief From Royalty -- MEEM -- Incremental cash flow method -- Cost approach -- Calculating Planning Data and Its Plausibility -- Discount rates -- Part IV: Country Perspective of Intangibles from a Transfer Pricing Perspective -- Introduction -- Austria -- Belgium -- Brazil -- Canada -- China -- East Africa -- France -- Germany -- Ghana -- India -- Italy -- Mexico -- Middle East -- Nigeria -- Poland -- Russia -- Spain -- Sweden -- United Kingdom -- CJEU Court Cases -- IP and Taxation -- Part V: Implementing Intercompany Intangible Systems -- Withholding Tax Aspects of License Models -- A legal review of IP migrations -- IP from an M & A Tax Perspective -- Intellectual Property from a Customs Perspective.
001434447 506__ $$aAccess limited to authorized users.
001434447 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.
001434447 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed March 11, 2021).
001434447 650_0 $$aTransfer pricing.
001434447 650_0 $$aIntangible property.
001434447 650_0 $$aAccounting.
001434447 650_0 $$aBookkeeping.
001434447 650_0 $$aCorporations$$xFinance.
001434447 650_0 $$aBusiness enterprises$$xFinance.
001434447 650_0 $$aIndustries.
001434447 650_0 $$aBank marketing.
001434447 650_6 $$aPrix de cession interne.
001434447 650_6 $$aTenue des livres.
001434447 650_6 $$aIndustrie.
001434447 650_6 $$aBanques$$xMarketing.
001434447 655_0 $$aElectronic books.
001434447 7001_ $$aHeidecke, Björn,$$eeditor.
001434447 7001_ $$aHübscher, Marc C.,$$eeditor.
001434447 7001_ $$aSchmidtke, Richard,$$eeditor.
001434447 7001_ $$aSchmitt, Martin,$$eeditor.
001434447 77608 $$iPrint version:$$z3319733311
001434447 852__ $$bebk
001434447 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-319-73332-6$$zOnline Access$$91397441.1
001434447 909CO $$ooai:library.usi.edu:1434447$$pGLOBAL_SET
001434447 980__ $$aBIB
001434447 980__ $$aEBOOK
001434447 982__ $$aEbook
001434447 983__ $$aOnline
001434447 994__ $$a92$$bISE