| Description |
1 online resource (xxii, 1332 pages) : illustrations |
| Contents |
Cover -- Title -- Copyright -- Acknowledgements -- Introduction -- Part 1: Setting the Scene -- Chapter 1: Increasing Importance of IP Rights -- 1.1. IP rights as a company's key value driver -- 1.2. How do companies deal with IP rights? -- 1.3. International guidance on taxation of IP -- 1.4. IP and European State aid -- Chapter 2: Concepts: IP Rights from a Legal, Accounting and Tax Point of View -- 2.1. Introduction -- 2.2. Legal framework for IP -- 2.3. Common features of IP rights -- 2.4. Legal terms -- 2.5. Accounting terminology -- 2.6. Tax terminology |
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Chapter 3: The Importance of Valuation -- 3.1. Introduction -- 3.2. General consideration of intangibles valuation methods -- 3.3. Valuation methods in a transfer pricing context -- Appendix: Example of the application of the discounted cash flow method -- Chapter 4: Planning for and Migration of IP Rights -- 4.1. Planning for IP -- 4.2. Elements of an optimized structure -- 4.3. Location matters -- 4.4. Distribution of profits from the IP entity -- 4.5. Exit strategy -- 4.6. How to get there -- 4.7. Royalties and impact on customs valuation policy -- Part 2: Developing IP Rights |
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Chapter 5: Is Innovation Important? -- 5.1. Introduction -- 5.2. What is innovation -- 5.3. Most innovative companies -- 5.4. Impact of innovation on firm performance -- 5.5. Research and development -- 5.6. Branding -- Chapter 6: Collaboration versus Working Alone: Who Owns the IP? -- 6.1. Introduction -- 6.2. Ownership of the intangible -- 6.3. Independent development of an intangible -- 6.4. Joint development of an intangible -- Chapter 7: Legal Protection Alternatives -- 7.1. General -- 7.2. Copyright -- 7.3. Patents -- 7.4. Trademarks -- Chapter 8: Accounting for IP Rights |
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8.1. Introduction -- 8.2. Recognition and measurement under IFRS (IAS 38) -- 8.3. Recognition and measurement under US GAAP -- 8.4. What about local GAAP? -- 8.5. Income tax accounting for IP -- Chapter 9: Does Location Matter? Early-Stage Planning and Migration Strategies -- 9.1. Non-tax characteristics of an "innovation hot spot" -- 9.2. Tax incentives for IP development -- 9.3. Tax considerations to be taken into account in the development phase -- Part 3: Exploiting IP Rights -- Chapter 10: Own Use of IP Rights -- 10.1. Legal aspects -- 10.2. Tax aspects |
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Chapter 11: Legal Views on Licensing IP Rights -- 11.1. General -- 11.2. The principle of licensing -- 11.3. Competition law concerns -- Chapter 12: Models for Exploiting IP Rights -- 12.1. Licence model -- 12.2. Franchising/service model -- 12.3. Entrepreneur structure -- Chapter 13: Transfer Pricing Aspects of Licensing Arrangements: The Increasingly Enhanced Engagement between Taxpayers and Tax Auditors -- 13.1. Introduction -- 13.2. The importance of keeping track of IP -- 13.3. Why licensing -- 13.4. An IP holding company as a vehicle for effectively managing IP |
| Notes |
"Grasping the intangible"--Cover |
| Bibliography |
Includes bibliographical references |
| Notes |
Online resource; title from digital title page (viewed on April 03, 2019) |
| Subject |
Intellectual property.
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Intellectual property -- Taxation
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Intellectual property -- Accounting
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Intellectual Property
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intellectual property.
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LAW -- Administrative Law & Regulatory Practice.
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Intellectual property
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Intellectual property -- Taxation
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| Form |
Electronic book
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| Author |
Verlinden, Isabel, editor.
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Bakker, Anuschka, editor.
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International Bureau of Fiscal Documentation.
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| ISBN |
9789087224875 |
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9087224877 |
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9789087224882 |
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9087224885 |
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