The Role of Intangible Assets in Allocating the Inter-Firm Profit of a Global Consolidated Business: International Transfer Pricing

Yasuhiro Monden
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Yasuhiro Monden: University of Tsukuba, Japan

Chapter 5 in Management of an Inter-Firm Network, 2011, pp 77-92 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionStep 1: Measuring the Joint Profit as Allocation ObjectExample of assumed conditionsMeasuring the profit as allocation object from the income statements of companies P and SStep 2: Measuring the Basic ProfitSelection of a comparable target company that has no significant intangible assetsProfit measure used in calculating basic profitsMeasuring the residual profit of companies P and SStep 3: Allocation of the Residual Profit Based on the Expense of the Intangible AssetsMeasurement methods of intangible assetsMethod of measuring the absolute value of intangible assetsMethod of measuring the relative value of intangible assetsThe historical cost of the intangible assetAnnual cash disbursement or expense for developing and maintaining the intangible assetApplication of the method to the numerical exampleConclusion: Game Theoretic Scheme of the Residual Profit Allocation MethodReferences

Keywords: Inter-Firm Network; Inter-Firm Organization; Network Organization; Supply Chain (search for similar items in EconPapers)
Date: 2011
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