Valuing Intellectual Capital

Multinationals and Taxhavens Gio Wiederhold ... Which Countries Became Tax Havens?; National Bureau of Economic ... [Doernberg:08] Richard L. Doernberg: International Taxation in a Nutshell , 8th edition; Thomson Westlaw, 2008, 612pp.

Author: Gio Wiederhold

Publisher: Springer Science & Business Media

ISBN: 1461466113

Category: Business & Economics

Page: 543

View: 901

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 quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets. Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called “fiscal cliff” that was partially averted by passage of the American Taxpayer Relief Act on New Year’s day 2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms. CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company’s income, earnings, and obligations.​ Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience.

Bulletin for International Fiscal Documentation

8th Edition . West Nutshell Series , pp . 325 . Boston , IRWIN , Homewood , IL 64030 , Boston Monograph on U.S. international taxation MA 02116 , 1989 , pp . 1405 . including estate and gift taxes and possessions Textbook on ...

Author: International Bureau of Fiscal Documentation



Category: Finance


View: 884

Tax Sovereignty in the BEPS Era

U.S. Senate Committee on Finance, Testimony of Robert B. Stack, Deputy Assistant Secretary (International Tax Affairs), ... Richard Doernberg, International Taxation in a Nutshell 149 (8th ed. West 2009). OECD, Public Discussion Draft, ...

Author: Sergio André Rocha

Publisher: Kluwer Law International B.V.

ISBN: 9041167080

Category: Law

Page: 338

View: 676

The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and income mobility, one country’s exercise of tax sovereignty often overlaps, interferes with, or even impedes that of another. In this collection of essays, internationally respected practitioners and academics reveal how the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative, although a major step in the right direction, is insuf cient to resolve the tax sovereignty paradox. Each contribution deals with different facets of a single topic: How tax sovereignty is shaped in a post ,BEPS world. The contributors provide in ,depth analysis of such relevant issues as the following: hy multilateral cooperation and soft law consensus are the preferred solutions to a loss of autonomy over national tax policy; – how digital commerce has upended traditional notions of source and residence; – why residence and source continue to be the two essential building blocks of tax sovereignty and the backbone of the international tax system; – how developing countries can take advantage of the new international tax architecture to ensure that their voices are truly shaping the standards; and – transfer pricing reform. Collectively, the authors provide an authoritative commentary on the necessary preconditions for exercising the power to tax in today’s world. Their perspectives and recommendations will prove of great value to all policymakers, legislators, practitioners, and academics in the international taxation arena.

International Taxation in a Nutshell

Commissioner ( 8th Cir . 1996 ) , the court determined that there was no subpart F income . The court appeared to use an " entity " theory of partnerships to conclude that since a partnership cannot have subpart F income under I.R.C. ...

Author: Richard L. Doernberg

Publisher: West Academic


Category: Law

Page: 580

View: 101

After an introduction to the fundamentals of U.S. international taxation, the U.S. activities of foreign taxpayers and the foreign activities of U.S. citizens and residents are addressed. Special U.S. international tax provisions creating incentives and disincentives for certain conducts or forms of business transactions are looked at and the effect of U.S. transfer taxes (estate, gift and generation-skipping tax) on both resident and nonresident aliens is dealt with.

Islamic Finance in a Nutshell

270 232 281 Bahrain 31-Dec-08 CitiIslamic Investment Bank Wholesale Investment Bank S 72.9 233 207 Kuwait ... 235 223 Bahrain 31-Dec-08 Takaful International Company Insurance Company S 63.3 236 n/a Bangladesh 31-Dec-08 AB Bank (ABBL) ...

Author: Brian Kettell

Publisher: John Wiley & Sons

ISBN: 0470710039

Category: Business & Economics

Page: 192

View: 906

The recent turbulence in the global financial markets has drawn attention to an alternative system of financial intermediation: Islamic banking and finance, which has so far remained on the sidelines of the unrest. Islamic Finance in a Nutshell is a quick and easy guide to understanding the fundamentals of Islamic Finance and how the Islamic Financial markets work. Designed as a quick read for practitioners needing to pick up the basics of the industry, it will enable readers to understand the differences Islamic and Western finance. Starting with the rise of Islamic finance, the book highlights the key areas which practitioners need to grasp to understand the marketplace including financial statement analysis, Sharia’a law, making money in the absence of interest and regulation. The book also provides readers with a basic guide to Arab terminology and a guide to the top financial institutions within the Islamic markets. This is an ideal guide for anyone with an interest in how these financial markets work, but who do not want to be bogged down in complex and unnecessary terminology.

Vietnam Tax Guide

Accessed 5 Feb 2013 Doernberg RL (2009) International taxation in a Nutshell. Thomson/West, St. Paul European Commission (2012) EU and Vietnam launch negotiations for a comprehensive Free Trade Agreement. Europa Press Releases RAPID.

Author: Lorenzo Riccardi

Publisher: Springer Science & Business Media

ISBN: 3319021389

Category: Law

Page: 206

View: 305

Vietnam is one of the main developing countries experiencing rapid growth in East Asia. As part of ASEAN and strategically located near China and the Mekong region, Vietnam is considered a leading market between Asian and South Asian countries. Its fiscal system has recently been reformed in order to better align rules with the country’s economic development. Vietnam grants tax incentives and fiscal holidays to foreign investors and has concluded a significant number of double taxation treaties with other nations. This book describes in detail Vietnam’s complex tax system and policies, as well as major bilateral treaties in which Vietnam has entered into using country-by-country analysis. ​

Books in Series 1985 89


Publisher: Rr Bowker Llc


Category: Monographic series

Page: 1416

View: 122

Cited in BCL3 and Sheehy . Formerly Books in series in the United States . The editor's solicitude expressed in the preface Bowker...has consistently recognized those areas in which we can assist to make the work of librarians...easier. It is because of this concern that we decided to publish the 1

Bowker s Law Books and Serials in Print 1993

60.00 ( 0-08-036916-2 , Pub . by Waterlow ) Macmillan . ... Dobkin , James A. & Burt , Jeffrey A. Joint Ventures with International Partners , Vol . 2. 500p . ... Doernberg , Richard L. International Taxation in a Nutshell .

Author: Bowker Editorial Staff


ISBN: 9780835233439

Category: Law

Page: 1262

View: 671