Książka Intangibles in the World of Transfer Pricing Björn Heidecke

Intangibles in the World of Transfer Pricing

Identifying - Valuing - Implementing

Język: Angielski
Oprawa: Twarda
Dostępność: Dostępna u dostawcy
Wysyłamy za 10-13 dni
593.06
This book explains various value concepts such as the fair market value and the arm's length price,...

Informacje o książce

Język
Angielski
Oprawa
Książka - Twarda
Data wydania
2018
strony
860
EAN
9783319733319
ISBN
3319733311
Enbook ID
18656937
Waga
1256
Wymiary
155 x 235 x 45

Pełny 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.

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