Intangibles in the world of transfer pricing (Record no. 2886)
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000 -LEADER | |
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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 |
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 |
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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 |