Intangibles in the world of transfer pricing (Record no. 2886)

MARC details
000 -LEADER
fixed length control field 02574nam a22002057a 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220813110140.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 220716b ||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9783319733319
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 658.816
Item number HEI
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Heidecke, Bjorn
245 ## - TITLE STATEMENT
Title Intangibles in the world of transfer pricing
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Name of publisher, distributor, etc. Springer
Place of publication, distribution, etc. Switzerland
Date of publication, distribution, etc. 2021
300 ## - PHYSICAL DESCRIPTION
Extent xii, 721 p.
365 ## - TRADE PRICE
Price type code EURO
Price amount 109.99
520 ## - SUMMARY, ETC.
Summary, etc. About this book<br/>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.<br/><br/>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.<br/><br/>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.<br/><br/>This book offers invaluable guidance to practitioners seeking tools to apply the arm’s length principle in the world of intangibles.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Bank marketing
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Business enterprises--Finance
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Book
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection code Bill No Bill Date Home library Current library Shelving location Date acquired Source of acquisition Cost, normal purchase price Total Checkouts Full call number Accession Number Date last seen Copy number Cost, replacement price Price effective from Koha item type
    Dewey Decimal Classification     Finance & Accounting TB842 30-06-2022 Indian Institute of Management LRC Indian Institute of Management LRC General Stacks 07/16/2022 Technical Bureau India Pvt. Ltd. 6219.38   658.816 HEI 002820 07/16/2022 1 9459.14 07/16/2022 Book

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