Valuing Intellectual Capital Multinationals and Taxhavens /

• Main Author: Wiederhold, Gio (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: New York, NY : Springer New York : Imprint: Springer, 2014.
• Series: Management for Professionals,
• Subjects: Business.; Accounting.; Bookkeeping.; Tax accounting.; Tax laws.; Management.; Business and Management.; Business Taxation/Tax Law.; Accounting/Auditing.

Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies.  This book addresses the crucial topic of taxation from a rigorous and quantitati...

Table of Contents:

• Preface
• Introduction
• International Corporations and Taxes
• Structure and Activities of a Model Multinational Company: MNC
• The Value of Intellectual Capital
• Transfer Pricing.-Eight Valuation Methods
• Types and Roles of Taxhavens
• Taxes Avoided by MNC
• US Taxation
• Effect on National Economies
• Conclusion and Recommendations
• Bibliography
• Appendix A MNC’s Income and Balance Statements. - Appendix B Selected Laws and Regulations
• Appendix C Royalties for IP
• Appendix D Definitions and Glossary
• Appendix E Tax Expenditures
• Appendix F Formulas and Analyses applied to MNC. Extensive References and Index.