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Tangibles guide to Intangibles - identification, valuation, taxation and Transfer Pricing

Tangibles guide to Intangibles - identification, valuation, taxation and Transfer Pricing
Books from same Author: Smarak Swain
Books from same Publisher: Wolters Kluwer

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Description

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

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General Information
Author(s)Smarak Swain
PublisherWolters Kluwer
Edition2018 Edition
ISBN9789387963917
Pages668
BindingPaperback
LanguageEnglish
Publish YearSeptember 2018
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