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Intangibles in the World of Transfer Pricing: Identifying - Valuing - Implementing 1st ed. 2021 Edition
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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.
Björn Heidecke - Personal Name
Marc C. Hübscher - Personal Name
Richard Schmidtke - Personal Name
Martin Schmitt - Personal Name
Marc C. Hübscher - Personal Name
Richard Schmidtke - Personal Name
Martin Schmitt - Personal Name
23 INT bjo
978-3319733319
23 INT bjo
Book
English
Springer
2021
Switzerland
xii, 721p, 24cm
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