Intangibles in the World of Transfer Pricing
Edited by Björn Heidecke,
Marc C. Hübscher,
Richard Schmidtke and
Martin Schmitt
in Springer Books from Springer
Date: 2021
Edition: 1st ed. 2021
ISBN: 978-3-319-73332-6
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Chapters in this book:
- Correction to: Brazil
- Cristiane Drumond Vieira and Luis Fernando Cibella
- Definition and Identification of Intangibles
- Dulce Miranda
- Allocation of IP for TP Purposes
- Susann Karnath
- Overview of IP Migration Models
- Martin Schmitt, Anna-Katharina Christen and Merten Zenker
- Empirical Evidence on Various Models
- Jost Heckemeyer, Pia Olligs and Michael Overesch
- What Is Different?: Intangibles in the Mid-Market
- Alexander Reichl
- Understanding the Reporting of Intangibles from a Business Perspective
- Thomas M. Fischer and Kim T. Baumgartner
- Intangibles in Different Industries
- Marc C. Hübscher and Niklas Martynkiewitz
- The Miracle of Brand Value Creation: Where Does the Value Come From?
- Anton Nagatkin, Roman Kral and Janine Stockmeier
- Valuation: Understanding, Assessing, and Documenting
- Marc C. Hübscher and Björn Heidecke
- Structuring a License System
- Tim Eggebrecht, Markus Kircher and Julia Kaiser
- Contract Research and Development
- Richard Schmidtke, Benjamin Protte and Janis Sussick
- Pool Concept
- Richard Schmidtke, Benjamin Protte and Janis Sussick
- Transactional Profit Split Method
- Heike Schenkelberg and Anna Rottke
- Please Mind the Gap: Arm’s Length Prices and Fair Market Value
- Björn Heidecke
- Market Approach
- Marc Hayn and Oliver Schlegel
- Relief from Royalty
- Marc C. Hübscher and Stella Ehrhart
- MEEM
- Andreas Becker
- Incremental Cash Flow Method
- Marc Hayn and Oliver Schlegel
- Cost Approach
- Stefan Brauchle, Marcel Merkle, Magdalena Treyer and Daniel Schlänger
- Calculating Planning Data and Its Plausibility
- Marc C. Hübscher and Björn Heidecke
- Discount Rates
- Marc C. Hübscher and Björn Heidecke
- Introduction
- Björn Heidecke, Marc C. Hübscher, Richard Schmidtke and Martin Schmitt
- Austria
- Karin Andorfer and Andreas Gregshammer-Salomon
- Belgium
- Ann Gaublomme, Maria Panina and André Schaffers
- Brazil
- Cristiane Drumond Vieira and Luis Fernando Cibella
- Canada
- Bruno Amancio de Camargo and Émilie Granger
- China
- James Yi Min Zhao and Claire Fan Yi Liu
- East Africa
- Fred Omondi and Doris Gichuru
- France
- Julien Pellefigue and Jean-Edouard Duvauchelle
- Germany
- Björn Heidecke
- Ghana
- Taiwo Okunade, George Ankomah, Arowolo Oluseye and Udo Abarikwu
- India
- Anis Chakravarty, Amit Dattani and Dilip Sutar
- Italy
- Aldo Castoldi, Giovanni Quattrin and Federico Mariscalco Inturretta
- Mexico
- Jorge González García
- Middle East
- Mourad Chatar, Jan Abbe and Alex Law
- Nigeria
- Taiwo Okunade, Joseph Alatishe, Arowolo Oluseye and Udo Abarikwu
- Poland
- Iwona Georgijew, Robert Nowak, Tomasz Adamski and Aleksandra Skrzypek
- Russia
- Yulia Sinitsyna, Dmitry Kulakov, Nikita Piskovets and Anastasia Kopysova
- Spain
- Ramon Lopez Haro, Alejandro Pons Mestre and Jon Diaz Durana
- Sweden
- David Godin and Michael Lindgren
- United Kingdom
- John Henshall, Daniela Griese, Phil Henderson and Shaun Austin
- CJEU Court Cases: IP and Taxation
- Patrick Uwe Wittenstein
- Withholding Tax Aspects of License Models
- Thomas Jansen
- A Legal Review of IP Migrations
- Stefan Wilke and Klaus Gresbrand
- IP from an M&A Tax Perspective
- Andrea Bilitewski and Mark Heinemann
- Intellectual Property from a Customs Perspective
- Bettina Mertgen and Philipp Hamann
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprbok:978-3-319-73332-6
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DOI: 10.1007/978-3-319-73332-6
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