Table of Contents:
Introduction
Identification And Accounting Of Intangible Assets
Business Combinations
Issue In Taxation Of Intangible Assets And Businesses
Imposition Of Indirect Taxes On Intangibles
Royalty And Fees For Technical Services
Valuation And Benchmarking Of Intangible Assets
Benchmarking Of Royalty Rates On Tech Transfers: Part 1
Benchmarking Of Royalty Rates On Technology Transfers Part 2
Transfer Pricing Of Marketing Intangibles
Corporate Guarantee Transaction
Comparability Adjustments
Advanced Methods Of Royalty Calculation
Tax Efficient Businesss Structuring Involving Intangibles
Appendices