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04637nam a22002895i 4500 |
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239143 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL |
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ES-VaUE |
| 005 - FECHA Y HORA DE LA ÚLTIMA TRANSACCIÓN |
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20240306114302.0 |
| 007 - CAMPO FIJO DE DESCRIPCIÓN FÍSICA--INFORMACIÓN GENERAL |
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cr nn 008mamaa |
| 008 - DATOS DE LONGITUD FIJA--INFORMACIÓN GENERAL |
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210125s2021 sz | o |||| 0|eng d |
| 020 ## - NÚMERO INTERNACIONAL ESTÁNDAR DEL LIBRO |
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| Número Internacional Estándar del Libro |
9783319733326 |
| 024 7# - IDENTIFICADOR DE OTROS ESTÁNDARES |
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| Número estándar o código |
10.1007/978-3-319-73332-6 |
| Fuente del número o código |
doi |
| 040 ## - FUENTE DE LA CATALOGACIÓN |
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| Centro catalogador/agencia de origen |
ES-VaU |
| Lengua de catalogación |
spa |
| Centro/agencia transcriptor |
ES-VaU |
| Centro/agencia modificador |
ES-VaU |
| 050 #4 - SIGNATURA TOPOGRÁFICA DE LA BIBLIOTECA DEL CONGRESO |
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| Número de clasificación |
HF5601-5688 |
| Número de documento/Ítem |
2021 EB |
| 245 00 - MENCIÓN DE TÍTULO |
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| Título |
Intangibles in the World of Transfer Pricing : |
| Resto del título |
Identifying - Valuing - Implementing |
| Mención de responsabilidad, etc. |
edited by Björn Heidecke, Marc C Hübscher, Richard Schmidtke, Martin Schmitt |
| 250 ## - MENCIÓN DE EDICIÓN |
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| Mención de edición |
1st ed. 2021. |
| 264 #1 - PRODUCCIÓN, PUBLICACIÓN, DISTRIBUCIÓN, FABRICACIÓN Y COPYRIGHT |
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| Producción, publicación, distribución, fabricación y copyright |
Cham |
| Fecha de producción, publicación, distribución, fabricación o copyright |
2021 |
| Nombre del de productor, editor, distribuidor, fabricante |
Springer International Publishing |
| 300 ## - DESCRIPCIÓN FÍSICA |
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| Extensión |
1 recurso en línea |
| 336 ## - TIPO DE CONTENIDO |
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| Término de tipo de contenido |
texto |
| Código de tipo de contenido |
txt |
| Fuente |
rdacontent |
| 337 ## - TIPO DE MEDIO |
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| Nombre/término del tipo de medio |
electrónico |
| Código del tipo de medio |
c |
| Fuente |
rdamedia |
| 338 ## - TIPO DE SOPORTE |
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| Nombre/término del tipo de soporte |
recurso electrónico |
| Código del tipo de soporte |
cr |
| Fuente |
rdacarrier |
| 505 0# - NOTA DE CONTENIDO CON FORMATO |
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| Nota de contenido con formato |
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. |
| 520 ## - SUMARIO, ETC. |
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| Sumario, etc. |
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 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. This book offers invaluable guidance to practitioners seeking tools to apply the arm's length principle in the world of intangibles. |
| 988 ## - NOTA LOCAL 598 |
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| Nota local 598 (boletines) |
Springer_Business_2021 |
| 856 40 - LOCALIZACIÓN Y ACCESO ELECTRÓNICOS |
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| Identificador Uniforme del Recurso |
https://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-3-319-73332-6 |
| Nota pública |
Acceso a este recurso digital (usuarios Universidad Europea de Valencia) |
| 942 ## - ELEMENTOS DE PUNTO DE ACCESO ADICIONAL (KOHA) |
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| Fuente del sistema de clasificación o colocación |
Library of Congress Classification |
| Tipo de ítem Koha |
LIBRO-E NO PRÉSTAMO |