The Resource Developing a discount rate under the 2011 final U.S. cost sharing rules and related considerations

Developing a discount rate under the 2011 final U.S. cost sharing rules and related considerations

Label
Developing a discount rate under the 2011 final U.S. cost sharing rules and related considerations
Title
Developing a discount rate under the 2011 final U.S. cost sharing rules and related considerations
Creator
Subject
Language
eng
Summary
The authors examine the determination of the discount rate in valuing intellectual property (IP) transfers, noting that the weighed average cost of capital (WACC) often is used as a starting point for this exercise. Asserting that WACC may underrepresent the risk of IP development, they propose an alternative method
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 20 (2012),
http://library.link/vocab/creatorName
  • Bhasin, A.D
  • Mallo, C.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intellectual property
  • cost sharing arrangement
Label
Developing a discount rate under the 2011 final U.S. cost sharing rules and related considerations
Instantiates
Publication
Label
Developing a discount rate under the 2011 final U.S. cost sharing rules and related considerations
Publication

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      52.3736660 4.9336932
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