| 书目名称 | Intangibles in the World of Transfer Pricing | | 副标题 | Identifying - Valuin | | 编辑 | Björn Heidecke,Marc C. Hübscher,Martin Schmitt | | 视频video | | | 概述 | Presents a broad overview of all aspects of valuation focusing on different types of industries.Includes a synoptic table that summarizes the legal requirements in the different jurisdictions to easil | | 图书封面 |  | | 描述 | .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 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 includi | | 出版日期 | Book 2021 | | 关键词 | Business Taxation; VaR; Intangible Assets; Business Restructuring; Valuation Methods; Cross Border Tax Pl | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-319-73332-6 | | isbn_ebook | 978-3-319-73332-6 | | copyright | Springer Nature Switzerland AG 2021 |
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发表于 2025-3-21 18:17:04
