The Transfer Pricing of Intangibles
| Author | : | |
| Rating | : | 4.57 (741 Votes) |
| Asin | : | 9041123687 |
| Format Type | : | paperback |
| Number of Pages | : | 360 Pages |
| Publish Date | : | 2016-08-22 |
| Language | : | English |
DESCRIPTION:
cherry-chan said A nice intro and analysis of transfer pricing. Since nobody's reviewed this much at all (I only read the TaxAnalyst's review of this book before I even thought of purchasing this) I guess I might as well be the first one on Amazon to review this. First off just going to state that I'm currently a Master's-Tax, CFA level II ca
Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular challenges for taxation and revenue authorities. Among the issues explored are the following: how the tax treatment of intangible in the context of transfer pricing has become a major international tax concern; definitional issues which are vital to an understanding of transfer pricing; application of the arm's length principle to intangible asset transactions; determination of legal and economic ownership of group intangible assets; intangible asset valuation and transfer; transfer pricing methodologies; global formulary apportionment; transfer pricing documentation requirements; penalties for non-compliance; resolution of transfer pricing disputes; and, advance pricing agreements Revenue authorities, multinational enterprise executives, and tax practitioners around the world will greatly appreciate the recommendations and solutions proposed in this knowledgeable and thoughtful book. Moreover, the manifold complexities associated with identifying, valuing an