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Intangibles in the World of Transfer Pricing : Identifying - Valuing - Implementing by Björn Heidecke,Marc C. Hübscher,Richard Schmidtke,Martin Schmitt (eds.) is a nonfiction available to read on EtoBox.

What is Intangibles in the World of Transfer Pricing : Identifying - Valuing - Implementing about?

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

Who reads Intangibles in the World of Transfer Pricing : Identifying - Valuing - Implementing?

Author

Björn Heidecke,Marc C. Hübscher,Richard Schmidtke,Martin Schmitt (eds.)

Publisher

Springer International Publishing : Imprint: Springer

Published

2021

Language

EN

ISBN

9783319733319

Category

nonfiction

Subjects

Marketing, Finance, Business