International Transfer Pricing: The Valuation of Intangible Assets
With expert insight into the difficulties inherent in the current regulatory approaches to valuing intangible asset transfers within multinational enterprise networks, the author combines three strands of current concerns, namely:
The price-setting behavior of multinational enterprises; why intangibles are valuable; the elusiveness of economic fairness standards when every case is different¿these are among the thought-provoking issues raised in this book. As both a thorough summary of the major ideas and key public policies in its specialized field and a clarifying presentation of recommendations as well as topics and issues for further research, International Transfer Pricing ¿ The Valuation of Intangible Assets will greatly benefit international taxation professionals, whether in business, government, or academia.
|Product Line||Kluwer Law International|
- Contents: Figures. Tables. Exhibits. Abbreviations. 1. Rationale for International Transfer Pricing of Intangibles. 2. Intangibles and MNEs: Understanding Production, Use and Investment. 3. Valuing Intangible Transfers¿Theoretical Approach. 4. Valuing Intangible Transfers¿Practical Approach. 5. Valuing Intangible Transfers¿Transfer Pricing Approach. 6. Problems, Policy Issues and Options for Reforms. 7. Whither International Transfer Pricing of Intangibles? References.