000			04637nam a22002895i 4500
001			239143
003			ES-VaUE
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007			cr nn 008mamaa
008			210125s2021 sz | o |||| 0|eng d
020			_a9783319733326
024	7		_a10.1007/978-3-319-73332-6 _2doi
040			_aES-VaU _bspa _cES-VaU _dES-VaU
050		4	_aHF5601-5688 _b2021 EB
245	0	0	_aIntangibles in the World of Transfer Pricing : _bIdentifying - Valuing - Implementing _cedited by Björn Heidecke, Marc C Hübscher, Richard Schmidtke, Martin Schmitt
250			_a1st ed. 2021.
264		1	_aCham _c2021 _bSpringer International Publishing
300			_a1 recurso en línea
336			_atexto _btxt _2rdacontent
337			_aelectrónico _bc _2rdamedia
338			_arecurso electrónico _bcr _2rdacarrier
505	0		_aPart 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			_aIntangible 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.
856	4	0	_uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-3-319-73332-6 _zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942			_2lcc _cLE
988			_aSpringer_Business_2021
999			_c239143 _d239143