標題: Titlebook: Intangibles in the World of Transfer Pricing; Identifying - Valuin Bj?rn Heidecke,Marc C. Hübscher,Martin Schmitt Book 2021 Springer Nature [打印本頁] 作者: antithetic 時間: 2025-3-21 18:17
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作者: 粗糙濫制 時間: 2025-3-21 22:21
Marc C. Hübscher,Niklas Martynkiewitzand ‘structural‘ arguments is added, and different layers in argumentation models are discussed. Finally, in chapter 8 (the former chapter 7) is added a recapitulation of my view on legal justification, and a discussion on the future use in legal practice of dialog models that represent argumentatio作者: 尊嚴 時間: 2025-3-22 01:37
Anton Nagatkin,Roman Kral,Janine Stockmeiersons for the increase..With the basic platform set, Editor presents his views and advice to?the readers, especially to diabetic patients suffering from T2DM, on the basis of?his observations and information collected from other diabetics..978-1-4939-4672-3978-1-4614-5441-0Series ISSN 0065-2598 Series E-ISSN 2214-8019 作者: 使虛弱 時間: 2025-3-22 08:36
Heike Schenkelberg,Anna Rottkes section, a summary of the present state of C-peptide, outstanding questions, and the likely direction of the field are offered. Developed by the foremost investigators in the rapidly moving field of C-peptide research, .Diabetes & C-Peptide: Scientific and Clinical Aspects. is an important contrib作者: AUGER 時間: 2025-3-22 10:28 作者: 藝術 時間: 2025-3-22 16:39 作者: cartilage 時間: 2025-3-22 19:30 作者: 熱烈的歡迎 時間: 2025-3-22 22:51 作者: micronutrients 時間: 2025-3-23 02:34
Allocation of IP for TP Purposes exploitation (“.”) of that asset. Any transfer pricing planning that involves intangible assets, therefore, has to start with the determination of the legal, economic, and functional owner of the intangible assets.作者: intertwine 時間: 2025-3-23 06:22 作者: acclimate 時間: 2025-3-23 13:27
Marc C. Hübscher,Bj?rn Heideckeely direction of the field are offered. Developed by the foremost investigators in the rapidly moving field of C-peptide research, .Diabetes & C-Peptide: Scientific and Clinical Aspects. is an important contrib978-1-4939-5957-0978-1-61779-391-2Series ISSN 2197-7836 Series E-ISSN 2197-7844 作者: Detonate 時間: 2025-3-23 17:26
ely direction of the field are offered. Developed by the foremost investigators in the rapidly moving field of C-peptide research, .Diabetes & C-Peptide: Scientific and Clinical Aspects. is an important contrib978-1-4939-5957-0978-1-61779-391-2Series ISSN 2197-7836 Series E-ISSN 2197-7844 作者: meditation 時間: 2025-3-23 20:32
Tim Eggebrecht,Markus Kircher,Julia Kaiserely direction of the field are offered. Developed by the foremost investigators in the rapidly moving field of C-peptide research, .Diabetes & C-Peptide: Scientific and Clinical Aspects. is an important contrib978-1-4939-5957-0978-1-61779-391-2Series ISSN 2197-7836 Series E-ISSN 2197-7844 作者: GUMP 時間: 2025-3-24 01:35 作者: 無法破譯 時間: 2025-3-24 03:40 作者: Deduct 時間: 2025-3-24 06:55 作者: 小歌劇 時間: 2025-3-24 14:07
Marc C. Hübscher,Stella Ehrhartely direction of the field are offered. Developed by the foremost investigators in the rapidly moving field of C-peptide research, .Diabetes & C-Peptide: Scientific and Clinical Aspects. is an important contrib978-1-4939-5957-0978-1-61779-391-2Series ISSN 2197-7836 Series E-ISSN 2197-7844 作者: arabesque 時間: 2025-3-24 18:01 作者: 進步 時間: 2025-3-24 19:48 作者: heart-murmur 時間: 2025-3-25 01:22
gement of Dhat syndrome. Assessment should focus on the age of onset of symptoms, the whole range of symptoms, attribution of symptoms (i.e., loss of semen to be responsible for the various symptoms), frequency of semen loss, consistency and quantity of semen loss, situations in which semen loss occ作者: 誘騙 時間: 2025-3-25 06:05
Thomas M. Fischer,Kim T. Baumgartnere Universiteit Maastricht. The chapters 1, 4 & 5 (now: 1, 5 & 6) of my dissertation have remained largely unaltered. In chapter 2 I added explicitly the distinction between constructing legal justification and reconstructing it, and tried to elucidate the differences (and similarities) between the p作者: 制度 時間: 2025-3-25 07:46 作者: bacteria 時間: 2025-3-25 13:06
Anton Nagatkin,Roman Kral,Janine Stockmeierease and is also one of the most common.? It is very difficult to reach an accurate estimate for the global prevalence of diabetes since the standards and methods of data collection vary widely in different parts of the world. In addition, many potential sufferers are not included in the count becau作者: INCH 時間: 2025-3-25 19:53 作者: ascetic 時間: 2025-3-25 23:32
oth research and clinical issues, including inflammation, ca.In .Diabetes & C-Peptide: Scientific and Clinical Aspects., a renowned group of leading researchers and physicians offers a comprehensive overview of the role of C-Peptide in type 1 diabetes. The book is organized in five sections. An Intr作者: 誘騙 時間: 2025-3-26 00:50
Tim Eggebrecht,Markus Kircher,Julia Kaiseroth research and clinical issues, including inflammation, ca.In .Diabetes & C-Peptide: Scientific and Clinical Aspects., a renowned group of leading researchers and physicians offers a comprehensive overview of the role of C-Peptide in type 1 diabetes. The book is organized in five sections. An Intr作者: Irritate 時間: 2025-3-26 05:54 作者: Rotator-Cuff 時間: 2025-3-26 09:17
Richard Schmidtke,Benjamin Protte,Janis Sussickoth research and clinical issues, including inflammation, ca.In .Diabetes & C-Peptide: Scientific and Clinical Aspects., a renowned group of leading researchers and physicians offers a comprehensive overview of the role of C-Peptide in type 1 diabetes. The book is organized in five sections. An Intr作者: Allowance 時間: 2025-3-26 16:39
Heike Schenkelberg,Anna Rottke the role of C-Peptide in type 1 diabetes. The book is organized in five sections. An Introductory section provides the background and key features of C-peptide’s physiological function and how its deficiency contributes to complications. The second section describes up-to-date information on the bi作者: 摘要 時間: 2025-3-26 18:20
the role of C-Peptide in type 1 diabetes. The book is organized in five sections. An Introductory section provides the background and key features of C-peptide’s physiological function and how its deficiency contributes to complications. The second section describes up-to-date information on the bi作者: Deadpan 時間: 2025-3-26 22:02
Bj?rn Heideckeoth research and clinical issues, including inflammation, ca.In .Diabetes & C-Peptide: Scientific and Clinical Aspects., a renowned group of leading researchers and physicians offers a comprehensive overview of the role of C-Peptide in type 1 diabetes. The book is organized in five sections. An Intr作者: 腫塊 時間: 2025-3-27 01:29
Marc Hayn,Oliver Schlegel the role of C-Peptide in type 1 diabetes. The book is organized in five sections. An Introductory section provides the background and key features of C-peptide’s physiological function and how its deficiency contributes to complications. The second section describes up-to-date information on the bi作者: employor 時間: 2025-3-27 05:21 作者: 起波瀾 時間: 2025-3-27 10:03
Definition and Identification of Intangiblesgibles within multinational groups. This chapter addresses the definition of intangibles and outlines the identification of intangibles. It analyzes the relevance of legal protection and its validity for a transfer pricing analysis. Lastly, as intangible asset assignment or license contracts have a 作者: TEN 時間: 2025-3-27 16:14
Allocation of IP for TP Purposes allocation of profits of a multinational group to the individual companies and to the countries these companies are located in. According to national and international tax laws, different types of ownership exist that have to be considered. German tax law distinguishes between legal and economic ow作者: 怪物 時間: 2025-3-27 18:04
Overview of IP Migration Modelso consolidation of the group’s intangibles for a number of reasons. Connected with this need, different questions arise from a business perspective as well as from a tax perspective. This chapter will outline the various aspects of an IP migration from different angles and highlight typical IP migra作者: Inexorable 時間: 2025-3-27 21:58
Empirical Evidence on Various Modelsirst, we present evidence for profit shifting with additional research that directly studies the structures that are used to shift profits from high to low tax jurisdictions. Second, we present evidence on the geographical allocation of IP. These studies investigate whether tax incentives and profit作者: Licentious 時間: 2025-3-28 03:07 作者: Obstruction 時間: 2025-3-28 07:43
Understanding the Reporting of Intangibles from a Business Perspective success. Traditional financial disclosures are no longer sufficient to convey a firm’s wealth-creation potential to stakeholders. Instead, intellectual capital reports have gained increasing importance to ensure transparency and reduce information asymmetries. Tax departments rely on these reports 作者: 表被動 時間: 2025-3-28 12:52 作者: 有機體 時間: 2025-3-28 18:31 作者: anniversary 時間: 2025-3-28 19:10
Valuation: Understanding, Assessing, and Documentingary unit). The question arises about what a good valuation or measuring process is. This chapter outlines the concept of narratives and numbers. It shows that a good valuation requires both an accurate numerical process, i.e., the calculation part, as well as a convincing narrative that puts the cal作者: CLAN 時間: 2025-3-29 02:17 作者: NEEDY 時間: 2025-3-29 03:22
Contract Research and Developmentact R&D setups, a popular method for aligning a transfer pricing structure with intercompany R&D outsourcing. This chapter describes the core features of contract R&D structures and establishes that in a typical setup the principal entity should be in control of all value-adding strategic functions 作者: Malaise 時間: 2025-3-29 08:32 作者: 形容詞 時間: 2025-3-29 15:23
Transactional Profit Split Method value creation of a group’s entities to estimate the respective profit allocation. In this context, the Transactional Profit Split Method (“TPSM”), one of the transfer pricing methods available in the OECD Transfer Pricing Guidelines, plays an increasingly important role in discussions about arm’s 作者: 絕種 時間: 2025-3-29 16:03 作者: tympanometry 時間: 2025-3-29 23:00 作者: spondylosis 時間: 2025-3-30 01:26 作者: 調(diào)味品 時間: 2025-3-30 04:45
Overview of IP Migration Modelstion models seen in practice. Further, the history and recent developments on an international level with regard to the competition between tax systems for IP will be outlined as well as typical limitations and drawbacks.作者: gentle 時間: 2025-3-30 11:17 作者: 正面 時間: 2025-3-30 14:31
Intangibles in Different Industriesheir implementation, we have conducted an empirical study based on published data from 631 large corporate transactions. Besides analyzing PPAs by industry, this chapter also provides a qualitative assessment of the most important value drivers per industry.作者: 儀式 時間: 2025-3-30 20:20
