Mastering the IP life cycle from a legal, tax and accounting perspective :: grasping the intangible /
Gespeichert in:
| Körperschaft: | |
|---|---|
| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam, The Netherlands :
IBFD,
[2018]
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | "Grasping the intangible"--Cover |
| Beschreibung: | 1 online resource (xxii, 1332 pages) : illustrations |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9789087224875 9087224877 9789087224882 9087224885 |
Internformat
MARC
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| 020 | |a 9789087224875 |q (electronic book) | ||
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| 245 | 0 | 0 | |a Mastering the IP life cycle from a legal, tax and accounting perspective : |b grasping the intangible / |c editors, Isabel Verlinden and Anuschka Bakker. |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD, |c [2018] | |
| 300 | |a 1 online resource (xxii, 1332 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 500 | |a "Grasping the intangible"--Cover | ||
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Online resource; title from digital title page (viewed on April 03, 2019). | |
| 505 | 0 | |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 | |
| 505 | 8 | |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 | |
| 505 | 8 | |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 | |
| 505 | 8 | |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 | |
| 505 | 8 | |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 | |
| 650 | 0 | |a Intellectual property. |0 http://id.loc.gov/authorities/subjects/sh85067167 | |
| 650 | 0 | |a Intellectual property |x Taxation. | |
| 650 | 0 | |a Intellectual property |x Accounting. | |
| 650 | 2 | |a Intellectual Property |0 https://id.nlm.nih.gov/mesh/D018973 | |
| 650 | 6 | |a Propriété intellectuelle. | |
| 650 | 6 | |a Propriété intellectuelle |x Impôts. | |
| 650 | 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 | |
| 650 | 7 | |a Intellectual property |x Taxation |2 fast | |
| 655 | 4 | |a Electronic book. | |
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| 700 | 1 | |a Bakker, Anuschka, |e editor. |0 http://id.loc.gov/authorities/names/no2007121765 | |
| 710 | 2 | |a International Bureau of Fiscal Documentation. |0 http://id.loc.gov/authorities/names/n50074574 | |
| 758 | |i has work: |a Mastering the IP life cycle from a legal, tax and accounting perspective (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGv6Hqp3rGdFVP3Q43QRBq |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
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Datensatz im Suchindex
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| _version_ | 1816796933578031104 |
| adam_text | |
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| author2 | Verlinden, Isabel Bakker, Anuschka |
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| author_GND | http://id.loc.gov/authorities/names/n2003099451 http://id.loc.gov/authorities/names/no2007121765 |
| author_corporate | International Bureau of Fiscal Documentation |
| author_corporate_role | |
| author_facet | Verlinden, Isabel Bakker, Anuschka International Bureau of Fiscal Documentation |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | K - Law |
| callnumber-label | K1401 |
| callnumber-raw | K1401 .M37 2018 |
| callnumber-search | K1401 .M37 2018 |
| callnumber-sort | K 41401 M37 42018 |
| callnumber-subject | K - General Law |
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| contents | 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 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 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 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 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 |
| ctrlnum | (OCoLC)1091029293 |
| dewey-full | 346.048 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 346 - Private law |
| dewey-raw | 346.048 |
| dewey-search | 346.048 |
| dewey-sort | 3346.048 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Electronic eBook |
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| indexdate | 2024-11-26T14:49:33Z |
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| isbn | 9789087224875 9087224877 9789087224882 9087224885 |
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| publisher | IBFD, |
| record_format | marc |
| spelling | Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible / editors, Isabel Verlinden and Anuschka Bakker. Amsterdam, The Netherlands : IBFD, [2018] 1 online resource (xxii, 1332 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier "Grasping the intangible"--Cover Includes bibliographical references. Online resource; title from digital title page (viewed on April 03, 2019). 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 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 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 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 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 Intellectual property. http://id.loc.gov/authorities/subjects/sh85067167 Intellectual property Taxation. Intellectual property Accounting. Intellectual Property https://id.nlm.nih.gov/mesh/D018973 Propriété intellectuelle. Propriété intellectuelle Impôts. Propriété intellectuelle Comptabilité. intellectual property. aat LAW Administrative Law & Regulatory Practice. bisacsh Intellectual property fast Intellectual property Taxation fast Electronic book. Verlinden, Isabel, editor. http://id.loc.gov/authorities/names/n2003099451 Bakker, Anuschka, editor. http://id.loc.gov/authorities/names/no2007121765 International Bureau of Fiscal Documentation. http://id.loc.gov/authorities/names/n50074574 has work: Mastering the IP life cycle from a legal, tax and accounting perspective (Text) https://id.oclc.org/worldcat/entity/E39PCGv6Hqp3rGdFVP3Q43QRBq https://id.oclc.org/worldcat/ontology/hasWork FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1981868 Volltext |
| spellingShingle | Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible / 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 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 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 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 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 Intellectual property. http://id.loc.gov/authorities/subjects/sh85067167 Intellectual property Taxation. Intellectual property Accounting. Intellectual Property https://id.nlm.nih.gov/mesh/D018973 Propriété intellectuelle. Propriété intellectuelle Impôts. Propriété intellectuelle Comptabilité. intellectual property. aat LAW Administrative Law & Regulatory Practice. bisacsh Intellectual property fast Intellectual property Taxation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85067167 https://id.nlm.nih.gov/mesh/D018973 |
| title | Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible / |
| title_auth | Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible / |
| title_exact_search | Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible / |
| title_full | Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible / editors, Isabel Verlinden and Anuschka Bakker. |
| title_fullStr | Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible / editors, Isabel Verlinden and Anuschka Bakker. |
| title_full_unstemmed | Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible / editors, Isabel Verlinden and Anuschka Bakker. |
| title_short | Mastering the IP life cycle from a legal, tax and accounting perspective : |
| title_sort | mastering the ip life cycle from a legal tax and accounting perspective grasping the intangible |
| title_sub | grasping the intangible / |
| topic | Intellectual property. http://id.loc.gov/authorities/subjects/sh85067167 Intellectual property Taxation. Intellectual property Accounting. Intellectual Property https://id.nlm.nih.gov/mesh/D018973 Propriété intellectuelle. Propriété intellectuelle Impôts. Propriété intellectuelle Comptabilité. intellectual property. aat LAW Administrative Law & Regulatory Practice. bisacsh Intellectual property fast Intellectual property Taxation fast |
| topic_facet | Intellectual property. Intellectual property Taxation. Intellectual property Accounting. Intellectual Property Propriété intellectuelle. Propriété intellectuelle Impôts. Propriété intellectuelle Comptabilité. intellectual property. LAW Administrative Law & Regulatory Practice. Intellectual property Intellectual property Taxation Electronic book. |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1981868 |
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