Intangibles in the World of Transfer Pricing

Part I: Intangibles in the World of Transfer Pricing.- Definition and identification of Intangibles.- Allocation of IP for TP Purposes.- Overview of IP Migration Models.- Empirical Evidence on Various Models.- What's Different? - Intangibles in the Mid-Market.- Understanding the Reporting of Intangibles from a Business Perspective.- Intangibles in Different Industries.- The miracle of brand value creation: Where does the value come from?.- Valuation: Understanding, assessing and documenting.- Part II: Finding the Arm's Length Price for Intangibles.- Structuring a license system.- Contract Research and Development.- Pool Concept Chapter II.4 - Transactional Profit Split Method.- Part III: The Nighty Gritty Details on Valuation.- Please mind the gap. Arm?s length prices and fair market value.- Market approach.- Relief From Royalty.- MEEM.- Incremental cash flow method.- Cost approach.- Calculating Planning Data and Its Plausibility.- Discount rates.- Part IV: Country Perspective of Intangibles from a Transfer Pricing Perspective.- Introduction.- Austria.- Belgium.- Brazil.- Canada.- China.- East Africa.- France.- Germany.- Ghana.- India.- Italy.- Mexico.- Middle East.- Nigeria.- Poland.- Russia.- Spain.- Sweden.- United Kingdom.- CJEU Court Cases - IP and Taxation.- Part V: Implementing Intercompany Intangible Systems.- Withholding Tax Aspects of License Models.- A legal review of IP migrations.- IP from an M&A Tax Perspective.- Intellectual Property from a Customs Perspective.

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Business Taxation;VaR;Intangible Assets;Business Restructuring;Valuation Methods;Cross Border Tax Planning;Transfer Pricing;IP Valuation