Search Results - subject:"Intangible property"

On the financial business cycle theory of J.R. Commons : institutional economics of incorporeal property and intangible property

Shibata, Tokutaro - In: Journal of economic issues 54 (2020) 4, pp. 918-936

Persistent link: https://www.econbiz.de/10012416191

Income shifting using a cost-sharing arrangement

De Simone, Lisa; Sansing, Richard C. - In: The journal of the American Taxation Association : a … 41 (2019) 1, pp. 123-136

Persistent link: https://www.econbiz.de/10012116195

Arm’s Length Principle in Intangible Assets Valuation

Jakoubek, Jiří - In: Český finanční a účetní časopis 2013 (2013) 4, pp. 70-83

All transactions in multinational enterprises which are realized among group members are very sensitive to tax risks arising from (appropriate) asset valuation. The more often the transactions are connected to intangible assets or R&D services the more tax risks they generate. This article...

Persistent link: https://www.econbiz.de/10011194896

Financialization and society's protective response : reconsidering Karl Polanyi's double movement

Watkins, John Phillip - In: Journal of economic issues : jei 51 (2017) 1, pp. 98-117

Persistent link: https://www.econbiz.de/10011786495

Transfer Pricing: Current Problems and Solutions

Wu, Ronald - 2010

have subsidiaries which hold a corporations intangible property.Five United States Tax Court cases concerning transfer … property, valuing intangible property, the arm’s length standard. The possible solutions to these currents problems are by no … pricing are studied and the outcomes are analyzed. The current problems studied from these cases are, shipping intangible …

Persistent link: https://www.econbiz.de/10009468737

Ignorance is not bliss : asymmetric information in the residential mortgage market

Atkinson, Glen; Paschall, Stephen P.; Bonnefant, Brian P.; … - In: Journal of economic issues : jei 48 (2014) 2, pp. 507-514

Persistent link: https://www.econbiz.de/10010412326

Presentation of intangible assets in Czech accounting documentation – meaning, allocation and structure

Kalouda, Františektestas - 2006

Šiame straipsnyje nagrinėjamos nematerialaus turto apskaitos problemos. Pagrindinis dėmesys skiriamas klausimams, susijusiems su nematerialaus turto fenomeno apibrėžimu, nagrinėjant juos iš ekonomikos ir specialių apskaitą reglamentuojančių teisės aktų pozicijų. Nematerialaus turto...

Persistent link: https://www.econbiz.de/10009478864

Reporting intangible assets: voluntary disclosure practices of the top emerging market companies

Kang, Helen Hyon Ju, Accounting, Australian School of … - 2006

The purpose of financial reporting is to provide information that is useful for decision making. Recently,however, there has been a systematic decline in the usefulness of such information. Indeed, the currentreporting model seems to be no longer sufficient mainly due to the fact that it ignores...

Persistent link: https://www.econbiz.de/10009484194

Advertising, intangible assets, and unpriced entertainment

Nakamura, Leonard I. - Federal Reserve Bank of Philadelphia - 2005

This paper addresses two aspects of advertising: its role in supporting entertainment and news, and its role as an investment. The author argues that in both roles advertising’s contribution to output is being undermeasured in the national income accounts. In some cases one unit of nominal...

Persistent link: https://www.econbiz.de/10005387472

A new approach to the valuation of intangible capital

Cummins, Jason G. - Federal Reserve Board (Board of Governors of the … - 2004

Intangible capital is not a distinct factor of production as is physical capital or labor. Rather it is the "glue" that creates value from other factor inputs. This perspective naturally suggests an empirical model in which intangible capital is defined in terms of adjustment costs. My estimates...

Persistent link: https://www.econbiz.de/10005394021