Carte Intangibles in the World of Transfer Pricing Björn Heidecke

Intangibles in the World of Transfer Pricing

Identifying - Valuing - Implementing

Limbă: engleză
Legare: Copertă tare
Disponibilitate: În depozitul extern
Expediem în 10-13 zile
753.36 lei
This book explains various value concepts such as the fair market value and the arm's length price,...

Informații despre carte

Limbă
engleză
Legare
Carte - Copertă tare
Publicat
2018
Pagini
860
EAN
9783319733319
ISBN
3319733311
Enbook ID
18656937
Greutate
1256
Dimensiuni
155 x 235 x 45

Descriere completă

This book explains various value concepts such as the fair market value and the arm's length price, focusing on outlining state-of-the-art valuation methods and including numerical examples. The practical section of the book illustrates typical intangible related transactions and provides guidance as to which methods could be applied to test the arm's length nature from an OECD point of view as well as from the perspectives of selected countries. It explains typical processes and key value drivers for several selected industries, as a clear understanding of the industry and its value drivers is a focal point of the valuation. To conclude, the book analyzes and discusses practical aspects such as how to implement intangible related transfer pricing models and how to manage IP migration.

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