International Transfer Pricing
The Valuation of Intangible Assets
AUTHOR: Boos, Monica
PUBLISHER: Wolters Kluwer Law & Business
Also available at Amazon.com
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:
- research into the theory of the multinational enterprise, intangible asset valuation, and international transfer pricing;
- comparison of transfer pricing policies when intangibles are involved; and
- the ongoing policy discussions on the subject among international organizations, tax authorities, and taxpayers.
The price-setting behavior of multinational enterprises; why intangibles are valuable; the elusiveness of economic fairness standards when every case is different#65533;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 #65533; The Valuation of Intangible Assets will greatly benefit international taxation professionals, whether in business, government, or academia.
PUBLICATION DATE: 7/31/2003
CATEGORY: Business & Economics, Law