The valuation of intangible assets causes tax lawyers and economists a lot of trouble. And when assets cross borders, it gets worse. The (maybe not so-surprising) result is that a considerable number of multinational enterprises use a transfer pricing method to value intangible assets that seems not to comply with regulations of either home or host tax authorities. Although this is a matter of the utmost practical concern, the persistence¿even growth¿of the problem clearly raises theoretical issues. This volume considers the valuation of intangible assets from both perspectives, theory and practice, building its practical recommendations on a sound theoretical analysis of the appropriateness of transfer pricing rules for intangible assets as well as on the adequacy of transfer pricing standards and methods for the economic reality of multinational enterprises.
With expert insight into the difficulties inherent in the current regulatory approaches to valuing intangible asset transfers within multinational enterprise networks, the author combines three strands of current concerns, namely:
The price-setting behavior of multinational enterprises; why intangibles are valuable; the elusiveness of economic fairness standards when every case is different¿these are among the thought-provoking issues raised in this book. As both a thorough summary of the major ideas and key public policies in its specialized field and a clarifying presentation of recommendations as well as topics and issues for further research, International Transfer Pricing ¿ The Valuation of Intangible Assets will greatly benefit international taxation professionals, whether in business, government, or academia.
Frey , Bruno S. and Hans - Jürgen Ramser , 1976 , The political business cycle : A comment , Review of Economic Studies 43 ... Kramer , Gerald H. , 1971 , Short - run fluctuations in U.S. voting behavior , 1896–1964 , American Political ...
The fact that higher welfare benefits result in more young single mothers ' setting up their own households ( Ellwood and Bane 1985 ) implies that these Census estimates are somewhat downwardly biased . Nonetheless , the results using ...
... Jr. Resident Scholar Randall Lutter Resident Scholar John H. Makin Resident Scholar ; Director , Fiscal Policy Studies Allan H. Meltzer Visiting Scholar Joshua Muravchik Resident Scholar Charles Murray Bradley Fellow Michael Novak ...
The Benefits or Costs of EU Membership Brian Hindley & Martin Howe Occasional Paper 99 ( new edition ) ; ISBN 0 255 36502 0 £ 10.00 Buckingham at 25 Freeing the Universities from State Control Edited by James Tooley Readings 55 ; ISBN 0 ...
Richard Lynn, Tatu Vanhanen, M. Stuart Arthur J. Vidich ... We use the Pearson correlation coefficient ( r ) to measure the strength of relationship between national IQs and measures of economic growth and development .
McQuay - Perfex Kennametal , Inc. Nalco Chemical Pullman PPG Industries Ingersoll Rand Buckeye Int'l Rogers Corp. Dennison Mfg . Robbins & Meyers Illinois Tool Works Pepsico , Inc. Rexnord , Inc. Ex - Cell - o Diamond Shamrock Tenneco ...
一個談經濟學的愛情故事,也極富教育意義 市場是一隻「看不見的手」, 而資本主義也有一顆「看不見的心」, 規律地跳動著, 默默在改善人類的生活。 ...
This book examines the role and utilization of workplace 'space': how it is organized; how it can reflect organisational values; how it can affect employee identities; and the many ways in which the physical environment can influence and ...
Max Weber , The Protestant Ethic and the Spirit of Capitalism * ( G. Allen and Unwin , London , 1930 ) is another classic in the field , but somewhat more demanding of the reader . The person who wants a less specialized overview of the ...
هل تود أن تتدفق مصادر الدخل المتعدد إلى حياتك؟ إذا وافقت على ذلك فسوف تستفيد من الكتاب الجديد لروبرت ج.آلين(مصادر الدخل المتعدد)، من ...