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Author: University of Denver. Bureau of Business and Social Research
Publisher:
ISBN:
Category : Intangible property
Languages : en
Pages : 32
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Author: University of Denver. Bureau of Business and Social Research
Publisher:
ISBN:
Category : Intangible property
Languages : en
Pages : 32
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Book Description
Author: Philip F. Postlewaite
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 2542
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Book Description
Author: Michelle Markham
Publisher: Kluwer Law International B.V.
ISBN: 9041123687
Category : Law
Languages : en
Pages : 360
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Book Description
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. Moreover, the manifold complexities associated with identifying, valuing and transferring intangibles make this an issue requiring a creative review of existing transfer pricing methodologies and techniques. In this ground-breaking new study, Michelle Markham offers an in-depth examination of attitudes at the forefront of this rapidly evolving area of taxation law, focusing her work on a comparative analysis of the US, OECD, and Australian perspectives on the transfer pricing of intangible assets. The Transfer Pricing of Intangibles not only highlights the current problems encountered in inter-affiliate transactions of intangible property, but also attempts to offer a variety of solutions to these problems. 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. Its acute sense of the opportunities and pitfalls of an ever-more-complex area of economic activity place it in a category of its own, of inestimable benefit to interested parties.
Author: James Frank Zoller
Publisher:
ISBN:
Category : Intangible property
Languages : en
Pages : 36
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Book Description
![Tax Treatment on [i.e. Of] Intangible Assets PDF](https://books.google.com/books/content/images/frontcover/zU4SAAAAIAAJ?fife=w80-h100)
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 222
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Author: Governmental Research Institute (Saint Louis, Mo.)
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 124
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Book Description
Author: Elizabeth King
Publisher: Springer Science & Business Media
ISBN: 0306482185
Category : Law
Languages : en
Pages : 294
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Book Description
Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses. It addresses issues that often mean millions of dollars to in- vidual corporations, and a significant fraction of the federal gove- ment’s revenue base. These disparities between law, regulations, and administrative practice are concerning on a number of grounds. First, they - pose considerable economic costs by inducing corporations to engage in a variety of “rent-seeking” activities designed to reduce their - pected tax liabilities, and by requiring the IRS to devote still more to enforcement efforts that are very often futile. Second, they are in- ; herently undemocratic. Administrative practice is currently ad hoc by relying on dispute resolution procedures that can and do yield very different settlements on disputed tax issues from one case to another, the IRS often ends up treating similarly situated cor- rations very differently. Moreover, to the extent that the disp- ity between statute and implementation reflects the IRS’s failure to carry out Congress’ will, the laws passed by duly elected officials are effectively being superseded by administrative procedure, developed incrementally by individuals who are not answerable to an electorate.
Author: Library of Congress. Division of Bibliography
Publisher:
ISBN:
Category : Intangible property
Languages : en
Pages : 16
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Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 56
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Book Description
Author: Robert Spivey Ford
Publisher:
ISBN:
Category : Michigan
Languages : en
Pages : 172
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Book Description
