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Opis

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.

Szczegóły książki

• Pełny tytuł: Intangibles in the World of Transfer Pricing
• Podtytuł: Identifying - Valuing - Implementing
• Autor: Björn Heidecke, Marc C. Hübscher, Richard Schmidtke, Martin Schmitt
• Język: Angielski
• Oprawa: Twarda
• Liczba stron: 860
• EAN: 9783319733319
• ISBN: 3319733311
• ID: 18656937
• Wydawca: Springer International Publishing AG
• Waga: 1256 g
• Wymiary: 235 × 155 × 45 mm
• Data wydania: 11. October 2018

Ulubione w innej kategorii

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