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The Resource Intangibles in the world of transfer pricing : identifying - valuing - implementing

Intangibles in the world of transfer pricing : identifying - valuing - implementing

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The item Intangibles in the world of transfer pricing : identifying - valuing - implementing represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: 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 intellectual property (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. This book offers a road map for identifying, valuing and implementing intangibles for transfer pricing purposes under consideration of both the OECD and local perspectives. 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 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

Language: eng

Work

Publication

Heidelberg, Springer, 2021

Extent: xii, 721 p.

Contents

Definition and identification of intangibles
Dulce, M.
; p. 3-10
Allocation of IP for TP purposes
Karnath, S.
; p. 11-26
Overview of IP migration models
Schmitt, M.
Christen, A-K.
Zenker, M.
; p. 27-47
Empirical evidence on various models
Heckemeyer, J.H.
Olligs, P.
Overesch, M.
; p. 49-59
What is different? Intangibles in the mid-market
Reichl, A.
; p. 61-73
Understanding the reporting of intangibles from a business perspective
Fischer, T.M.
Baumgarter, K.T.
; p. 75-113
Intangibles in different industries
Hübscher, M.C.
Martynkiewitz, N.
; p. 115-139
The miracle of brand value creation : where does the value come from?
Nagatkin, A.
Kral, R.
Stockmeier, J.
; p. 141-162
Valuation : understanding, assessing, and documenting
Hübscher, M.C.
Heidecke, B.
; p. 163-178
Structuring a license system
Eggebrecht, T.
Kircher, M.
Kaiser, J.
; p. 181-197
Contract research and development
Schmidtke, R.
Protte, B.
Sussick, J.
; p. 199-213
Pool concept
Schmidtke, R.
Protte, B.
Sussick, J.
; p. 215-229
Transactional profit split method
Schenkelberg, H.
Rottke, A.
; p. 231-259
Please mind the gap : arm's length prices and fair market value
Heidecke, B.
; p. 263-272
Market approach
Hayn, M.
Schlegel, O.
; p. 273-281
Relief from royalty
Hübscher, M.C.
Ehrhart, S.
; p. 283-298
MEEM
Becker, A. (Andreas)
; p. 299-314
Incremental cash flow method
Hayn, M.
Schlegel, O.
; p. 315-324
Cost approach
Brauchle, S.
Merkle, M.
Treyer, M.
Schlänger, D.
; p. 325-343
Calculating planning data and its plausibility
Hübscher, M.C.
Heidecke, B.
; p. 345-353
Discount rates
Hübscher, M.C.
Heidecke, B.
; p. 355-363
Country perspective of intangibles from a transfer pricing perspective : introduction
Heidecke, B.
Hübscher, M.C.
Schmidtke, R.
Schmitt, M.
; p. 367
Austria
Andorfer, K.
Gregshammer-Salomon, A.
; p. 369-390
Belgium
Gaublomme, A.
Panina, M.
Schaffers, A.
; p. 391-406
Brazil
Cibella, L.F.
; p. 407-417
Canada
Camargo, B. Amancio de
Granger, É.
; p. 419-439
China
Zhao, J.Y.M.
Liu, C.F.Y.
; p. 441-450
East Africa
Omondi, F.
Gichuru, D.
; p. 451-457
France
Pellefigue, J.
Duvauchelle, J-E.
; p. 459-474
Germany
Heidecke, B.
; p. 475-492
Ghana
Okunade, T.
Ankomah, G.
Oluseye, A.
Abarikwu, U.
; p. 493-495
India
Chakravarty, A.
Dattani, A.
Sutar, D.
; p. 497-512
Italy
Castoldi, A.
Quattrin, G.
Mariscalco Inturretta
; p. 513-524
Mexico
Gonzalez Garcia, J.
; p. 525-534
Middle East
Chatar, M.
Van Abbe, J.
Law, A.
; p. 535-547
Nigeria
Okunade, T.
Alatishe, J.
Aluseye, A.
Abarikwu, U.
; p. 549-551
Poland
Georgijew, I.
Nowak, R.
Adamski, T.
Skrzypek, A.
; p. 553-559
Russia
Sinisyna, Y.
Kulakov, D.
Piskovets, N.
Kopysova, A.
; p. 561-575
Spain
López de Haro, R.
Pons Mestre, A.
Diaz de Durana, J.
; p. 557-592
Sweden
Godin, D.
Lindgren, M.
; p. 596-601
United Kingdom
Henshall, J.
Griese, D.
Henderson P.
Austin, S. (Shaun)
; p. 603-619
CJEU court cases : IP and taxation
Wittenstein, P.U.
; p. 621-636
Withholding tax aspects of license models
Jansen, T. (Thomas)
; p. 639-659
A legal review of IP migrations
Wilke, S.
Gresbrand, K.
; p. 661-690
IP from an M&A tax perspective
Bilitewski, A.
Heinemann, M.
; p. 691-704
Intellectual property from a customs perspective
Mertgen, B.
Hamann, P.
; p. 705-721

Isbn: 9783319733319

Instance

Label: Intangibles in the world of transfer pricing : identifying - valuing - implementing

Title: Intangibles in the world of transfer pricing : identifying - valuing - implementing

Contributor

Subject

Language: eng

Summary: 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 intellectual property (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. This book offers a road map for identifying, valuing and implementing intangibles for transfer pricing purposes under consideration of both the OECD and local perspectives. 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 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

Geographic coverage: International

Index: no index present

Language note: English

Literary form: non fiction

http://library.link/vocab/relatedWorkOrContributorName

Heidecke, B
Hübscher, M.C
Schmidtke, R
Schmitt, M

http://library.link/vocab/subjectName

intangibles
transfer pricing
arm's length principle
intellectual property
value creation
valuation
brand
licensing
R&D
arm's length principle
transactional profit methods
profit split method
fair market value
cash flow
ECJ case law
withholding tax
merger
acquisition
customs law

Label: Intangibles in the world of transfer pricing : identifying - valuing - implementing

Instantiates

Intangibles in the world of transfer pricing : identifying - valuing - implementing

Publication

Heidelberg, Springer, 2021

Contents

Definition and identification of intangibles
Dulce, M.
; p. 3-10
Allocation of IP for TP purposes
Karnath, S.
; p. 11-26
Overview of IP migration models
Schmitt, M.
Christen, A-K.
Zenker, M.
; p. 27-47
Empirical evidence on various models
Heckemeyer, J.H.
Olligs, P.
Overesch, M.
; p. 49-59
What is different? Intangibles in the mid-market
Reichl, A.
; p. 61-73
Understanding the reporting of intangibles from a business perspective
Fischer, T.M.
Baumgarter, K.T.
; p. 75-113
Intangibles in different industries
Hübscher, M.C.
Martynkiewitz, N.
; p. 115-139
The miracle of brand value creation : where does the value come from?
Nagatkin, A.
Kral, R.
Stockmeier, J.
; p. 141-162
Valuation : understanding, assessing, and documenting
Hübscher, M.C.
Heidecke, B.
; p. 163-178
Structuring a license system
Eggebrecht, T.
Kircher, M.
Kaiser, J.
; p. 181-197
Contract research and development
Schmidtke, R.
Protte, B.
Sussick, J.
; p. 199-213
Pool concept
Schmidtke, R.
Protte, B.
Sussick, J.
; p. 215-229
Transactional profit split method
Schenkelberg, H.
Rottke, A.
; p. 231-259
Please mind the gap : arm's length prices and fair market value
Heidecke, B.
; p. 263-272
Market approach
Hayn, M.
Schlegel, O.
; p. 273-281
Relief from royalty
Hübscher, M.C.
Ehrhart, S.
; p. 283-298
MEEM
Becker, A. (Andreas)
; p. 299-314
Incremental cash flow method
Hayn, M.
Schlegel, O.
; p. 315-324
Cost approach
Brauchle, S.
Merkle, M.
Treyer, M.
Schlänger, D.
; p. 325-343
Calculating planning data and its plausibility
Hübscher, M.C.
Heidecke, B.
; p. 345-353
Discount rates
Hübscher, M.C.
Heidecke, B.
; p. 355-363
Country perspective of intangibles from a transfer pricing perspective : introduction
Heidecke, B.
Hübscher, M.C.
Schmidtke, R.
Schmitt, M.
; p. 367
Austria
Andorfer, K.
Gregshammer-Salomon, A.
; p. 369-390
Belgium
Gaublomme, A.
Panina, M.
Schaffers, A.
; p. 391-406
Brazil
Cibella, L.F.
; p. 407-417
Canada
Camargo, B. Amancio de
Granger, É.
; p. 419-439
China
Zhao, J.Y.M.
Liu, C.F.Y.
; p. 441-450
East Africa
Omondi, F.
Gichuru, D.
; p. 451-457
France
Pellefigue, J.
Duvauchelle, J-E.
; p. 459-474
Germany
Heidecke, B.
; p. 475-492
Ghana
Okunade, T.
Ankomah, G.
Oluseye, A.
Abarikwu, U.
; p. 493-495
India
Chakravarty, A.
Dattani, A.
Sutar, D.
; p. 497-512
Italy
Castoldi, A.
Quattrin, G.
Mariscalco Inturretta
; p. 513-524
Mexico
Gonzalez Garcia, J.
; p. 525-534
Middle East
Chatar, M.
Van Abbe, J.
Law, A.
; p. 535-547
Nigeria
Okunade, T.
Alatishe, J.
Aluseye, A.
Abarikwu, U.
; p. 549-551
Poland
Georgijew, I.
Nowak, R.
Adamski, T.
Skrzypek, A.
; p. 553-559
Russia
Sinisyna, Y.
Kulakov, D.
Piskovets, N.
Kopysova, A.
; p. 561-575
Spain
López de Haro, R.
Pons Mestre, A.
Diaz de Durana, J.
; p. 557-592
Sweden
Godin, D.
Lindgren, M.
; p. 596-601
United Kingdom
Henshall, J.
Griese, D.
Henderson P.
Austin, S. (Shaun)
; p. 603-619
CJEU court cases : IP and taxation
Wittenstein, P.U.
; p. 621-636
Withholding tax aspects of license models
Jansen, T. (Thomas)
; p. 639-659
A legal review of IP migrations
Wilke, S.
Gresbrand, K.
; p. 661-690
IP from an M&A tax perspective
Bilitewski, A.
Heinemann, M.
; p. 691-704
Intellectual property from a customs perspective
Mertgen, B.
Hamann, P.
; p. 705-721

Extent: xii, 721 p.

Isbn: 9783319733319

Label: Intangibles in the world of transfer pricing : identifying - valuing - implementing

Publication

Heidelberg, Springer, 2021

Contents

Definition and identification of intangibles
Dulce, M.
; p. 3-10
Allocation of IP for TP purposes
Karnath, S.
; p. 11-26
Overview of IP migration models
Schmitt, M.
Christen, A-K.
Zenker, M.
; p. 27-47
Empirical evidence on various models
Heckemeyer, J.H.
Olligs, P.
Overesch, M.
; p. 49-59
What is different? Intangibles in the mid-market
Reichl, A.
; p. 61-73
Understanding the reporting of intangibles from a business perspective
Fischer, T.M.
Baumgarter, K.T.
; p. 75-113
Intangibles in different industries
Hübscher, M.C.
Martynkiewitz, N.
; p. 115-139
The miracle of brand value creation : where does the value come from?
Nagatkin, A.
Kral, R.
Stockmeier, J.
; p. 141-162
Valuation : understanding, assessing, and documenting
Hübscher, M.C.
Heidecke, B.
; p. 163-178
Structuring a license system
Eggebrecht, T.
Kircher, M.
Kaiser, J.
; p. 181-197
Contract research and development
Schmidtke, R.
Protte, B.
Sussick, J.
; p. 199-213
Pool concept
Schmidtke, R.
Protte, B.
Sussick, J.
; p. 215-229
Transactional profit split method
Schenkelberg, H.
Rottke, A.
; p. 231-259
Please mind the gap : arm's length prices and fair market value
Heidecke, B.
; p. 263-272
Market approach
Hayn, M.
Schlegel, O.
; p. 273-281
Relief from royalty
Hübscher, M.C.
Ehrhart, S.
; p. 283-298
MEEM
Becker, A. (Andreas)
; p. 299-314
Incremental cash flow method
Hayn, M.
Schlegel, O.
; p. 315-324
Cost approach
Brauchle, S.
Merkle, M.
Treyer, M.
Schlänger, D.
; p. 325-343
Calculating planning data and its plausibility
Hübscher, M.C.
Heidecke, B.
; p. 345-353
Discount rates
Hübscher, M.C.
Heidecke, B.
; p. 355-363
Country perspective of intangibles from a transfer pricing perspective : introduction
Heidecke, B.
Hübscher, M.C.
Schmidtke, R.
Schmitt, M.
; p. 367
Austria
Andorfer, K.
Gregshammer-Salomon, A.
; p. 369-390
Belgium
Gaublomme, A.
Panina, M.
Schaffers, A.
; p. 391-406
Brazil
Cibella, L.F.
; p. 407-417
Canada
Camargo, B. Amancio de
Granger, É.
; p. 419-439
China
Zhao, J.Y.M.
Liu, C.F.Y.
; p. 441-450
East Africa
Omondi, F.
Gichuru, D.
; p. 451-457
France
Pellefigue, J.
Duvauchelle, J-E.
; p. 459-474
Germany
Heidecke, B.
; p. 475-492
Ghana
Okunade, T.
Ankomah, G.
Oluseye, A.
Abarikwu, U.
; p. 493-495
India
Chakravarty, A.
Dattani, A.
Sutar, D.
; p. 497-512
Italy
Castoldi, A.
Quattrin, G.
Mariscalco Inturretta
; p. 513-524
Mexico
Gonzalez Garcia, J.
; p. 525-534
Middle East
Chatar, M.
Van Abbe, J.
Law, A.
; p. 535-547
Nigeria
Okunade, T.
Alatishe, J.
Aluseye, A.
Abarikwu, U.
; p. 549-551
Poland
Georgijew, I.
Nowak, R.
Adamski, T.
Skrzypek, A.
; p. 553-559
Russia
Sinisyna, Y.
Kulakov, D.
Piskovets, N.
Kopysova, A.
; p. 561-575
Spain
López de Haro, R.
Pons Mestre, A.
Diaz de Durana, J.
; p. 557-592
Sweden
Godin, D.
Lindgren, M.
; p. 596-601
United Kingdom
Henshall, J.
Griese, D.
Henderson P.
Austin, S. (Shaun)
; p. 603-619
CJEU court cases : IP and taxation
Wittenstein, P.U.
; p. 621-636
Withholding tax aspects of license models
Jansen, T. (Thomas)
; p. 639-659
A legal review of IP migrations
Wilke, S.
Gresbrand, K.
; p. 661-690
IP from an M&A tax perspective
Bilitewski, A.
Heinemann, M.
; p. 691-704
Intellectual property from a customs perspective
Mertgen, B.
Hamann, P.
; p. 705-721

Extent: xii, 721 p.

Isbn: 9783319733319

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