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Author: Isabel Verlinden
Publisher:
ISBN: 9789087224868
Category :
Languages : en
Pages :
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Book Description
Author: Isabel Verlinden
Publisher:
ISBN: 9789087224868
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Isabel Verlinden
Publisher:
ISBN: 9789087224882
Category :
Languages : en
Pages :
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Book Description
Author: Dinker Charak
Publisher: Notion Press
ISBN:
Category : Computers
Languages : en
Pages : 427
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Book Description
Are you ready to dive deep into the life cycle of a product, from inception to retirement? Whether you're a seasoned product manager, a newcomer to the field, or someone who has unexpectedly found themselves in a product-focused role, this book is your comprehensive guide. From identifying opportunities and conducting market research to defining your product and managing its evolution, this book provides a roadmap for navigating the complexities of the product life cycle. Through a blend of practical advice, case studies, and hands-on tools, you'll learn how to effectively manage each stage of the product life cycle. Whether you're looking to enhance your product management skills or seeking to understand the intricacies of product development and management, this book equips you with the knowledge and strategies needed to succeed. Get ready to untangle the complexities of product life cycle management and take your product management skills to the next level with "Product Life Cycle Untangled"!.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 108
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Book Description
The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.
Author: Karol Dziwinski
Publisher: Kluwer Law International B.V.
ISBN: 9403540508
Category : Law
Languages : en
Pages : 243
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Book Description
Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be shared among all entities that contribute towards the profit-generating value of an intangible. This important book, in its detailed treatment of compliance with this principle – known as DEMPE (development, enhancement, maintenance, protection and exploitation) – describes exactly how both taxpayers and tax authorities can achieve an accurate assessment of transactions in order to arrive at an appropriate transfer pricing outcome. Analysing the legal, economic, and business management aspects of multinational enterprises activities, the book provides a comprehensive understanding of the DEMPE concept both in theory and in practice. Fully covered are such issues and topics as the following: role of the DEMPE concept within the framework of international tax law and transfer pricing; interplay of the DEMPE concept with the arm’s length principle; full description of each DEMPE function and analysis in the light of possible tax and transfer pricing consequences; modes of application of the DEMPE concept which can be directly implemented in practice; and additional tools (e.g., value chain analysis or RACI matrix) useful in applying the DEMPE concept. The book also provides the first in-depth analysis of the interplay between the DEMPE concept and the licence model in its various structural variations. Taking into account that intangibles amount to 84% of the market value of the S&P 500 companies and that over 80% of global trade transactions can be linked to value chains of multinational enterprises – and recognizing the scarcity of guidance heretofore on the application of the DEMPE concept – tax advisors, corporate counsels, tax authorities, and academics around the world are sure to appreciate and benefit greatly from this matchless and practical book.
Author: Shu-Chien Chen
Publisher: Kluwer Law International B.V.
ISBN: 9403532963
Category : Law
Languages : en
Pages : 471
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Book Description
International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.
Author: Constantine Vagias
Publisher: Constantine Vagias
ISBN:
Category : Business & Economics
Languages : en
Pages : 501
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Book Description
This book is a comprehensive guide to business strategies that can help grow your business. Each area of each business strategy is analyzed step by step, in which area we can use each strategy as well as the advantages and disadvantages. In the dynamic and ever-evolving world of business, the quest for sustained competitive advantage has never been more critical. The landscape is continually reshaped by technological advancements, shifting consumer preferences, regulatory changes, and global economic fluctuations. Amid this complexity, the importance of well-crafted business strategies cannot be overstated. Strategies are the bedrock upon which successful enterprises are built, guiding them through challenges and steering them toward opportunities. This book, "Business Strategies: Benefits and Methods for Each Area," is a comprehensive exploration of the multifaceted nature of business strategy. It delves into the fundamental principles and advanced techniques that can be applied across various strategic domains within an organization. By systematically analyzing each area, this book aims to provide a robust framework that leaders, managers, and entrepreneurs can utilize to drive their organizations forward. Aims to equip readers with the knowledge and tools needed to navigate the complexities of strategic management. Whether you are a seasoned executive, a manager, or an aspiring entrepreneur, this book provides a comprehensive guide to developing and implementing effective business strategies that drive success in today’s competitive landscape.
Author: Annika Streicher
Publisher: Linde Verlag GmbH
ISBN: 3709412994
Category : Law
Languages : en
Pages : 683
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Book Description
The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, indirect tax law, and tax procedures including tax compliance, and tax control functions. International organizations such as the Organization for Economic Co-operation and Development (OECD), the United Nations (UN), and the European Commission as a supranational organization fostered critical legislative reforms and proposals among which are the OECD Two-Pillar Solution to Address the Tax Challenges Arising from Digitalisation of the Economy, Article 12B of the UN Model Tax Convention to tax automated digital services, new rules for tracing transfers of crypto-assets in the EU, as well as the EU ́s VAT e-commerce package and "VAT in the Digital Age" package. While these proposals aim to address a wide range of the benefits and challenges of Economy 4.0, certain questions arise concerning the consistency of the legislative developments with their initial objectives, the appropriateness of the legal form for the economic substance of the regulated relations for the effectiveness of the regulations as well as their coherence. This volume contains a collection of scientific chapters on the general topic "Tax and Technology" that were successfully completed by the 2022/2023 LL.M. graduates of the Institute for Austrian and International Tax Law, WU. The volume is divided into three parts that contain the contributions dealing with the impact of the technology on international tax law, indirect tax law, and procedural law. Each chapter provides an in-depth analysis of a unique research question aiming to innovatively contribute to the current debate and develop a practical approach for implementing the findings.
Author: Christof Ernst
Publisher: BoD – Books on Demand
ISBN: 3844101489
Category : Business & Economics
Languages : en
Pages : 230
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Book Description
Germany has currently no explicit form of tax incentive for R&D as they exist in many other countries. The objective of this study is to analyse and evaluate aspects that are important when an R&D tax incentive shall be established in Germany. The study is done both from a business and from an economic policy point of view. It broadens the focus to an European perspective, where the results can be of use in other countries. The study derives relevant research questions and outlines a framework for the evaluation of R&D tax incentives. It provides an overview on the different forms of R&D tax incentives in EU member states in 2010. A discussion then outlines potential models that could be used in Germany. A focus is on the analysis of the incentive's impact on the firm's total tax payments and on the R&D cost by means of a simulation model. Sensitivity analyses use different economic settings and model firms. Another focus is on the empirical analysis of effects from R&D tax incentives and corporate income tax burden on patenting behaviour by using firm-specific patent applications at the European Patent Office (EPO). A substantiated political discussion necessarily needs a projection of potential budgetary costs. Thus, the last focus is on the tax burden and on the overall fiscal costs and applies a micro-simulation model based on a financial statements database to quantify the effects induced by the various models of an R&D tax credit.
Author: Tad Bogdan
Publisher: Tad Bogdan
ISBN:
Category : Self-Help
Languages : en
Pages : 226
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Book Description
You are the CENTER OF THE UNIVERSE – the Center of Your Universe. I am the CENTER OF THE UNIVERSE too – the Center of My Universe. And every time a child is born, we have a new CENTER OF THE UNIVERSE. This concept is the foundation for the COTU (Center of the Universe) Principle. COTU Principle: Every entity is the Center of its own Universe and is motivated by its own survival and success. The MASTER THE UNIVERSE FORMULA builds upon this principle to provide a three-step process for you to master your personal, interpersonal, and professional lives. Reading this book promises to be one of the most thought-provoking experiences of your life – with concepts, theories, practical applications, and a foundation for further explorations. _______________ “Tad has the real-life sales, marketing, and leadership experience to provide credibility to the techniques he discusses in the business section of his book. He was a trailblazer at Sun Microsystems, where he started the company’s business in nine countries, negotiated one of our largest technology licensing deals, and launched a product that has been licensed to run on tens of billions of chip cards and smartphones. He also demonstrated an early passion for human development when he built and managed the first Sun Field Training organization.” Scott McNealy - Founder, and CEO of Sun Microsystems, Inc. _______________ "What an accomplishment! Your book is just jam-packed with value, so much interesting information, so much priceless, strategic advice, such a broad range of subjects." Joshua Hornick - Business Coach _______________ "This book is for all ages - your intention of 20 somethings is spot on and we also all know older people who can benefit from this wisdom" Donna Carroll - CEO, Alan Carroll & Assoc. (corporate training company) _______________ “. . . what I find interesting is the “Master the Universe Formula”. I feel as if it’s a concrete way to find one’s way in the real world. I also enjoy seeing the personal anecdotes and quotes sprinkled throughout the book. I would recommend it to young teens!” Matthew Dam – Teenage College Student _______________ “Great read! . . . I've never heard it articulated or formalized in this manner. It's interesting to see it explained in a different light and in a more methodical way, especially defining people/things as their own 'universe'.” Henry Tran – Principal Engineer, SpaceX _______________ “I think it’s a book people can learn from. The formula provides a fresh approach to looking at one’s life and interaction with others and the world that hasn’t been written before. I found myself getting immersed when reading some of the background information in Section 1 and the business section. When reading various sections, examples from my own life came to mind.” Lyndi Beale, Editor
