Titlebook: Intangibles in the World of Transfer Pricing; Identifying - Valuin Bj?rn Heidecke,Marc C. Hübscher,Martin Schmitt Book 2021 Springer Nature

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Bj?rn Heideckeoth research and clinical issues, including inflammation, ca.In .Diabetes & C-Peptide: Scientific and Clinical Aspects., a renowned group of leading researchers and physicians offers a comprehensive overview of the role of C-Peptide in type 1 diabetes. The book is organized in five sections. An Intr

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Marc Hayn,Oliver Schlegel the role of C-Peptide in type 1 diabetes. The book is organized in five sections. An Introductory section provides the background and key features of C-peptide’s physiological function and how its deficiency contributes to complications. The second section describes up-to-date information on the bi

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Definition and Identification of Intangiblesgibles within multinational groups. This chapter addresses the definition of intangibles and outlines the identification of intangibles. It analyzes the relevance of legal protection and its validity for a transfer pricing analysis. Lastly, as intangible asset assignment or license contracts have a

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Allocation of IP for TP Purposes allocation of profits of a multinational group to the individual companies and to the countries these companies are located in. According to national and international tax laws, different types of ownership exist that have to be considered. German tax law distinguishes between legal and economic ow

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Overview of IP Migration Modelso consolidation of the group’s intangibles for a number of reasons. Connected with this need, different questions arise from a business perspective as well as from a tax perspective. This chapter will outline the various aspects of an IP migration from different angles and highlight typical IP migra

Inexorable

Empirical Evidence on Various Modelsirst, we present evidence for profit shifting with additional research that directly studies the structures that are used to shift profits from high to low tax jurisdictions. Second, we present evidence on the geographical allocation of IP. These studies investigate whether tax incentives and profit

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Understanding the Reporting of Intangibles from a Business Perspective success. Traditional financial disclosures are no longer sufficient to convey a firm’s wealth-creation potential to stakeholders. Instead, intellectual capital reports have gained increasing importance to ensure transparency and reduce information asymmetries. Tax departments rely on these reports

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