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00000cam a2200000 i 4500 |
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EBSCO_on1091029293 |
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OCoLC |
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20231017213018.0 |
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m o d |
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cr cnu---unuuu |
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190401s2018 ne a ob 000 0 eng d |
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|a N$T
|b eng
|e rda
|e pn
|c N$T
|d N$T
|d YDXIT
|d OCLCF
|d EBLCP
|d OCLCQ
|d OCLCO
|d K6U
|d OCLCQ
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| 020 |
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|a 9789087224875
|q (electronic book)
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|a 9087224877
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|z 9789087224868
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|z 9087224869
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|a AU@
|b 000070365077
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|a (OCoLC)1091029293
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|a K1401
|b .M37 2018
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| 072 |
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7 |
|a LAW
|x 001000
|2 bisacsh
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| 082 |
0 |
4 |
|a 346.048
|2 23
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| 049 |
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|a UAMI
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| 245 |
0 |
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|a Mastering the IP life cycle from a legal, tax and accounting perspective :
|b grasping the intangible /
|c editors, Isabel Verlinden and Anuschka Bakker.
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| 264 |
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|a Amsterdam, The Netherlands :
|b IBFD,
|c [2018]
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| 300 |
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|a 1 online resource (xxii, 1332 pages) :
|b illustrations
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 500 |
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|a "Grasping the intangible"--Cover
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| 504 |
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|a Includes bibliographical references.
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| 588 |
0 |
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|a Online resource; title from digital title page (viewed on April 03, 2019).
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0 |
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|a 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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| 505 |
8 |
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|a 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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8 |
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|a 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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|a 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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|a 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
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| 590 |
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|a eBooks on EBSCOhost
|b EBSCO eBook Subscription Academic Collection - Worldwide
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| 650 |
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0 |
|a Intellectual property.
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| 650 |
|
0 |
|a Intellectual property
|x Taxation.
|
| 650 |
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0 |
|a Intellectual property
|x Accounting.
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| 650 |
|
2 |
|a Intellectual Property
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| 650 |
|
6 |
|a Propriété intellectuelle.
|
| 650 |
|
6 |
|a Propriété intellectuelle
|x Impôts.
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| 650 |
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6 |
|a Propriété intellectuelle
|x Comptabilité.
|
| 650 |
|
7 |
|a intellectual property.
|2 aat
|
| 650 |
|
7 |
|a LAW
|x Administrative Law & Regulatory Practice.
|2 bisacsh
|
| 650 |
|
7 |
|a Intellectual property.
|2 fast
|0 (OCoLC)fst00975774
|
| 650 |
|
7 |
|a Intellectual property
|x Taxation.
|2 fast
|0 (OCoLC)fst00975791
|
| 700 |
1 |
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|a Verlinden, Isabel,
|e editor.
|
| 700 |
1 |
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|a Bakker, Anuschka,
|e editor.
|
| 710 |
2 |
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|a International Bureau of Fiscal Documentation.
|
| 856 |
4 |
0 |
|u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1981868
|z Texto completo
|
| 938 |
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|a ProQuest Ebook Central
|b EBLB
|n EBL6176435
|
| 938 |
|
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|a EBSCOhost
|b EBSC
|n 1981868
|
| 994 |
|
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|a 92
|b IZTAP
|
