The Resource Multinationals face formidable challenges in valuing intangibles : part I - purchase price allocation

Multinationals face formidable challenges in valuing intangibles : part I - purchase price allocation

Label
Multinationals face formidable challenges in valuing intangibles : part I - purchase price allocation
Title
Multinationals face formidable challenges in valuing intangibles : part I - purchase price allocation
Creator
Subject
Language
eng
Summary
In this two-part article, the authors explore interdisciplinary approaches to valuing intangibles. This Part I briefly reviews the similarities and differences intangibles valuation for transfer pricing and financial statement purposes, focusing on purchase price allocation. It addresses the conceptual differences that are fundamentally different between these two disciplines as well as technical differences when taxpayers are applying certain methodologies at the implementation level
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 27 (2018), no. 13 ; 4 p
http://library.link/vocab/creatorName
  • Beebe, J
  • Spiller, W
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • intangibles
  • valuation
  • fair value
  • transfer pricing
Label
Multinationals face formidable challenges in valuing intangibles : part I - purchase price allocation
Instantiates
Publication
Label
Multinationals face formidable challenges in valuing intangibles : part I - purchase price allocation
Publication

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