Intangibles in the World of Transfer Pricing : Identifying - Valuing - Implementing

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.