Intangibles in the world of transfer pricing : identifying - valuing - implementing /

Intangible 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...

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Bibliographische Detailangaben
Weitere Verfasser: Heidecke, Björn (HerausgeberIn), Hübscher, Marc C. (HerausgeberIn), Schmidtke, Richard (HerausgeberIn), Schmitt, Martin (HerausgeberIn)
Format: E-Book
Sprache:Englisch
Veröffentlicht: Cham : Springer, [2021]
Schlagworte:
Transfer pricing.
Intangible property.
Accounting.
Bookkeeping.
Corporations > Finance.
Business enterprises > Finance.
Industries.
Bank marketing.
transferové oceňovanie
nehmotný majetok
korporácie
Electronic books.
ISBN:9783319733326, 331973332X
Online-Zugang: Volltext
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Inhaltsangabe:
  • 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 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. 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 M&A Tax Perspective
  • Intellectual Property from a Customs Perspective.

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