Average customer rating:
|
Valuation and Pricing of Technology-Based Intellectual Property
Richard Razgaitis Manufacturer: Wiley ProductGroup: Book Binding: Hardcover Similar Items:
ASIN: 047125049X |
Book Description
Are you looking for a comprehensive approach to determining the future of new technologies based on technology rights, risk assignment, the art of deal-making, and deal economics? This indispensable tool provides you with complete coverage of the issues, methods, and art of valuing and pricing early-stage technologies including backgrounds in the core concepts, sources of value, methods of valuation, equity realizations, and negotiation strategies--all based on the author's real-world experiences.Order your copy today!
Customer Reviews:
Budding inventors/entrepreneurs will want this book.......2006-08-16
My clients rate this book "Superb!".......2006-03-07
Looks great so far !.......2005-10-22
Excellent work.......2005-09-20
Some thoughts from a competing author.......2003-06-24
In recent years many have attempted to educate us on the subject of valuing intellectual property. Complex financial theories and spread-sheet models emerged, especially during the e-business bubble as some strove to explain the unexplainable valuations of enterprises whose only assets were intangible. Dr. Razgaitis obviously knows and understands the theories, but doesn't let the reader escape into flights of fancy, instead bringing one back to earth gently, sometimes with humor, sometimes with real-life anecdotes.
This book allows the reader to seek information to a depth that he or she wishes. As an example, the Monte Carlo technique is presented in all its complexity for those willing and able to study it. At the same time, mathematically challenged readers can still come away with an understanding of what is going on. The author is skilled in clearly explaining complexities and the many well designed charts and tables greatly assist the reader.
These are just some of the features that set this book apart and give it a strong practical value to all of those who create and exploit technology assets, and to those who advise them. Anyone in those roles should have this book within easy reach.
Average customer rating: |
Transfer Pricing Methods: An Applications Guide
Robert Feinschreiber Manufacturer: Wiley ProductGroup: Book Binding: Hardcover Similar Items:
ASIN: 0471573604 |
Book Description
Advanced praise for Transfer Pricing MethodsDownload Description
There has never been an easy-to-use and convenient book that addresses salient and fundamental transfer pricing issues . . . until now. Designed to specifically assist mid-sized businesses facing transfer pricing issues now and in the future, Transfer Pricing Methods is a comprehensive guide that provides in-depth coverage of various transfer pricing methods and applications that are available to today's mid-sized corporations. An invaluable reference for all tax managers, CEOs, and CFOs, Transfer Pricing Methods provides a practical focus on the techniques available and their consequences. Featuring contributions from industry experts, complete coverage includes: Comparable profits methods Cost sharing Transactional net-margin method Adjustments of interest rates Resale price techniques Benefiting from the cost-plus method Market share Organisation for Economic Co-operation and Development guidelines Life-cycle analysis Use of multiple-year data
Average customer rating: |
Global Transfer Pricing Solutions Third Edition
Manufacturer: Worldtrade Executive, Inc. ProductGroup: Book Binding: Paperback Similar Items: ASIN: 1893323781 |
Product Description
Reduce your in-country tax exposure when you build a global business strategy that balances your business goals with sound transfer pricing and tax compliance policies. You'll find insight into the major worldwide transfer pricing regimes with in-depth analysis of proactive transfer pricing management, e-commerce, intellectual property, and much, much more. An aggressive market strategy is important to successfully growing a business in any new global market. But, when this strategy doesn't coincide with the often intricate policies of the local tax authorities, profit margins and even the overall business strategy of your company could be at risk. Because that's a risk you can't afford to take, Global Transfer Pricing Solutions walks you through innovative strategies that will help you build an effective transfer pricing policy ... and build your market share as well.
Average customer rating: |
Transfer Pricing Rules and Compliance Handbook
Marc M. Levey , Steven C. Wrappe , and Kerwin Chung Manufacturer: CCH, Inc. ProductGroup: Book Binding: Paperback Similar Items:
ASIN: 0808015532 Release Date: 2006-11-01 |
Product Description
Transfer Pricing Rules and Compliance Handbook is a valuable overview and introduction for those involved in transfer pricing decisions in the United States, as well as foreign tax and business professionals with a need to deal with U.S. transfer pricing rules. It is the perfect introductory book for practitioners new to transfer pricing issues and business executives and financial managers who need to understand these important principles and rules that impact multinational business entities and operations. The book addresses the growing need for a working level of understanding of transfer pricing concepts. Over the last decade, transfer pricing decisions have become more important to multinational entities. The sheer magnitude of potential adjustments, combined with the ability to trigger cross-border tax disputes and the potential to have a material impact on financial reporting, ensures that transfer pricing will remain an area of continued corporate vigilance. Given the potential for transfer pricing decisions to globally impact tax, financial and operational results, it is important that financial and operational personnel at multinational entities who are making transfer pricing decisions possess the information they need. This book includes topics that will help them to make informed decisions. Such topics include: - the U.S. rules governing transfer pricing - how taxpayers can document transfer pricing determinations to avoid disputes - how to manage a transfer pricing examination - post-examination procedural alternatives to resolve transfer pricing disputes, and much more. This book also discusses the advance pricing agreement (APA) procedure, an approach whereby taxpayers prospectively agree with one or more tax authorities regarding their transfer pricing determinations. Finally, it covers the impact of transfer pricing on other tax issues, the impact of transfer pricing on non-tax regulatory issues including customs valuations, Section 404 of
Average customer rating:
|
Early-Stage Technologies: Valuation and Pricing (Intellectual Property-General, Law, Accounting & Finance, Management, Licensing, Special Topics)
Richard Razgaitis Manufacturer: John Wiley & Sons ProductGroup: Book Binding: Hardcover Similar Items:
ASIN: 0471328561 |
Book Description
Comprehensive coverage of the issues, methods, and art of valuing and pricing early-stage technologies To develop or not to develop; to license or not to license; what price will be a true reflection of the product's value from both the buyer's and seller's point of view? These questions are crucial to companies dependent on intellectual propertyparticularly technology companies, universities, and biotech companies. The risks associated with early-stage technology are high, and decisions must often be made years before any potential product will reach the market. In Early-Stage Technologies: Valuation and Pricing, Richard Razgaitis presents TR-R-A-DE, a comprehensive approach to determining the future of new technologies based on technology rights, risk assignment, the art of deal-making, and deal economics. He considers the key components involved in a licensing transaction, offers a detailed presentation of six valuation methods for intellectual property, examines risk in both quantitative and qualitative terms, and explores the negotiation strategy and structuring of agreements that are the keys to the art of technology rights deal-making. Early-Stage Technologies is an indispensable tool for anyone involved in the development, valuation, and licensing of intellectual property, the most valuable resource and driving force of the information age.Customer Reviews:
Jewel in the Crown of Technology Valuation Reference Books.......2002-05-25
Engaging Book for a Technical Subject.......2000-12-13
I also liked Chapter five which covers the Rating/ranking method to determine valuation. Although the chapter was general in nature, it outlined the basic principles that appraisal professional use in their valuation report and in litigation environment to support their analysis.
I use the stories outlined in the book in many of my valuation training courses. Dr. Razgaitis book is a must for the libraries of appraisal professional.
Sam Khoury
Great Teaching Tool.......2000-04-02
Average customer rating:
|
International Transfer Pricing: The Valuation of Intangible Assets
Monica Boos Manufacturer: Kluwer Law International ProductGroup: Book Binding: Hardcover Similar Items: ASIN: 904119925X |
Book Description
The valuation of intangible assets causes tax lawyers and economists a lot of trouble. And when assets cross borders, it gets worse. The (maybe not so-surprising) result is that a considerable number of multinational enterprises use a transfer pricing method to value intangible assets that seems not to comply with regulations of either home or host tax authorities. Although this is a matter of the utmost practical concern, the persistence even growth of the problem clearly raises theoretical issues. This volume considers the valuation of intangible assets from both perspectives, theory and practice, building its practical recommendations on a sound theoretical analysis of the appropriateness of transfer pricing rules for intangible assets as well as on the adequacy of transfer pricing standards and methods for the economic reality of multinational enterprises.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 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 The Valuation of Intangible Assets will greatly benefit international taxation professionals, whether in business, government, or academia.
Customer Reviews:
Good Content, Poor Writing.......2003-10-30
Average customer rating:
|
Intrafirm Trade and Global Transfer Pricing Regulations
Roger Y. W. Tang Manufacturer: Quorum Books ProductGroup: Book Binding: Hardcover ASIN: 1567200397 |
Book Description
Transfer pricing is the most important issue in international taxation today, but transfer pricing regulations for the United States and its major trading partners have changed significantly over the past decade. Professor Tang explains these changes and their impact on trade among multinational companies. In doing so he covers not only changes in U.S. regulations and their effects on multinational companies, but also the changes that have taken place in Canada, Mexico, China, Japan, the United Kingdom, Germany, France, the OECD, and elsewhere, and their impact on U.S. business. Also discussed in detail are the advance pricing agreements (APA) programs of the United States and Canada; a new paradigm for resolving a variety of issues that have arisen recently in intrafirm trade and transfer pricing; and, for business executives, an approach for managing a corporate transfer pricing system. The book is an essential reading for professionals and their colleagues in the academic community.Customer Reviews:
Dr. Tang: The Authority on Transfer Pricing.......2000-09-22
Average customer rating: |
Customs Valuation and Transfer Pricing: Is It Possible to Harmonize Customs and Tax Rules? (Series on International Taxation)
Juan Martin Jovanovich Manufacturer: Kluwer Law International ProductGroup: Book Binding: Hardcover ASIN: 9041198881 |
Book Description
Although valuation is fundamental to both tax and customs liability in international transactions, values calculated by the two regimes can differ, often markedly, in situations where no clear rules of transfer pricing apply. This book is a problem-solving guide for lawyers charged with valuating transactions in their client's or company's best interests. Through detailed examination of relevant guidelines, transfer pricing methodologies, and business realities prevailing among multinational enterprises, Customs Valuation and Transfer Pricing offers a cogent and convincing account of how tax and customs transfer pricing regimes may be harmonized. Among the essential elements of this important thesis, the author discusses the following in depth: + the OECD Transfer Pricing Guidelines; + the GATT/WTO Valuation Code (GVC); + the arm's length principle; + methods, both traditional and new, of determining whether the parties' relationship influenced the price; and + additions to and deductions from the customs value. The study concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing compensatory adjustments to transaction value would be consistent with Article 1 of the GVC. Customs Valuation and Transfer Pricing demonstrates that, with all the tools now available in today's global economy, there is little reason to leave disparity between tax value and customs value unchallenged. This book will continue to be an important resource for business lawyers for many years to come.
Average customer rating:
|
Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America
Lorraine Eden Manufacturer: University of Toronto Press ProductGroup: Book Binding: Hardcover Similar Items: ASIN: 0802007767 |
Book Description
Governments face complex problems in taxing crossborder, intrafirm transactions of multinational enterprises. Such transactions dominate world trade flows and critically affect national tax revenues. However, their values - transfer prices - are set typically inside the multinationals. As a result, governments have established complicated rules based on the arm's length standard to discourage transfer price manipulation.
This book draws on the fields of international business, economics, accounting, law, and public policy as they pertain to transfer pricing. It includes a state-of-the-art review of the economic theory of transfer pricing; an international business approach to multinationals and intrafirm trade in North America; complete outlines of the corporate income tax laws and regulations in Canada, the United States, and Mexico as they apply to transfer pricing; a thorough discussion of the roles of the U.S. Treasury and the OECD in developing the arm's length standard; summaries of key transfer pricing court cases; samples of accounting practices and problems; and a critical look at the current tax issues and public policy proposals in regard to taxing multinationals in the twenty-first century.
Taxing Multinationals should be of interest to practitioners, researchers, and policy makers who deal with multinational enterprises, international taxation, and intrafirm transactions.
Customer Reviews:
Good introduction to Transferprice Literature.......2002-04-05
Average customer rating: |
Transfer Pricing in the 1990s: Tax Management Perspectives
Roger Y.W. Tang Manufacturer: Quorum Books ProductGroup: Book Binding: Hardcover ASIN: 0899307760 |
Book Description
Transfer pricing is a dynamic and multidimensional topic that has captured the attention of academicians, corporate executives, and tax authorities for many decades. The issues of transfer pricing are very complex and the stakes are extremely high because more than 40 percent of international trade is trade between related entities. This book examines many important tax and management issues related to transfer pricing. These issues include new transfer pricing regulations and their implications, the selection of proper transfer pricing methods, major environmental variables, and issues concerning the administration of a transfer pricing system. The author also presents many interesting findings from a recent study on U.S. transfer pricing practices. The author begins by describing the nature of intrafirm transactions in a corporate environment and the significance of intrafirm transactions in international trade. Recent changes and major transfer pricing legislation and regulations in the United States are explained. New transfer pricing regulations in Canada, Japan, South Korea, and the European Community and their implications are also discussed. These are followed by a presentation on research methodology and profile of 143 respondent firms. The author then explains the findings on transfer pricing methods and environmental variables of international transfer pricing. Current transfer pricing practices are compared with those of an earlier study done in 1977. Other issues such as system objectives, resolution of policy conflicts, and policies on outside purchases are covered by this monograph. General conclusions from this research and suggestions for further research are also provided.Books:
Recommended Books