Transfer Pricing and Intangibles : (Record no. 17580)
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| fixed length control field | 11655nam a22005053i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC6176423 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114210.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2018 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087224974 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087224950 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6176423 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6176423 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1151194235 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4542 |
| Item number | .T678 2018 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 341.48439999999999 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Torvik, Oddleif. |
| 245 10 - TITLE STATEMENT | |
| Title | Transfer Pricing and Intangibles : |
| Remainder of title | US and OECD Arm's Length Distribution of Operating Profits from IP Value Chains. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2018. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2018. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (877 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | IBFD Doctoral Series ; |
| Volume/sequential designation | v.45 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- IBFD Doctoral Series -- Title -- Copyright -- Preface -- Abbreviations -- Part 1 -- Chapter 1: Research Questions, Methodology and Sources of Law -- 1.1. Introductory comments -- 1.2. Key terminology and contextualization -- 1.3. Research questions and structure -- 1.4. Methodology -- 1.5. The relevant OECD sources of law -- 1.5.1. Introduction -- 1.5.2. Article 9 of the OECD MTC -- 1.5.3. The OECD Commentaries on Article 9 and the OECD Transfer Pricing Guidelines -- 1.5.4. Article 7 of the OECD MTC -- 1.5.5. The OECD Commentaries on Article 7 and the 2010 OECD Report -- 1.5.6. Case law in connection with articles 9 and 7 -- 1.6. The relevant US sources of law -- 1.6.1. Introduction -- 1.6.2. IRC section 482 -- 1.6.3. The IRC section 482 US Treasury Regulations -- 1.6.4. Case law -- 1.6.5. The OECD TPG -- 1.7. A few words on the 2017 US tax reform -- 1.8. The relationship between the book and other transfer pricing literature -- 1.9. Reference register and source abbreviations -- Chapter 2: Business and Tax Motivations for Intangible Value Chain Structures -- 2.1. Introduction -- 2.2. Horizontal and vertical FDI -- 2.3. To stay home (outsource) or to go out (FDI)? -- 2.4. The centralized principal model for profit allocation -- 2.5. IP regimes and the 2015 OECD nexus approach -- Chapter 3: Controlled Intangibles Transfers -- 3.1. Introduction -- 3.2. The US intangibles definition -- 3.2.1. Introduction -- 3.2.2. The pre-2018 version of the US IP definition -- 3.2.2.1. Introductory comments -- 3.2.2.2. The relationship between the 936 definition and profit allocation -- 3.2.2.3. Are goodwill, going concern value and workforce in place encompassed by the pre-2018 version of the 936 definition?. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 3.2.2.4. Is goodwill distinguishable from synergy value attributable to a group of identifiable 936-definition intangibles valued in the aggregate? -- 3.2.2.5. Concluding comments on the pre-2018 version of the US IP definition -- 3.2.3. The 2018 version of the US IP definition (the 2017 tax reform amendment) -- 3.3. The OECD intangibles concept -- 3.4. Useful distinctions on the intangibles concept -- 3.4.1. Introduction -- 3.4.2. Manufacturing and marketing intangibles -- 3.4.3. Unique and non-unique value chain contributions -- 3.5. Controlled intangibles transfers subject to transfer pricing under US law -- 3.5.1. The taxation of US inbound and outbound intangibles transfers -- 3.5.2. The context in which IRC section 367 applies: Non-recognition transactions -- 3.5.3. The historical background of IRC section 367 -- 3.5.4. Current gain recognition under IRC section 367(a) -- 3.5.5. Deemed royalty inclusions under IRC section 367(d) -- 3.5.5.1. Historical background -- 3.5.5.2. The material content of IRC section 367(d): Sale of contingent payments -- 3.5.6. Income recognition under section 367(a) or (d) for intangible transfers? -- 3.5.7. The further relationship between profit allocation under sections 482 and 367 -- 3.5.8. The relationship between profit allocation under the section 482 cost-sharing regulations and section 367(d) -- 3.6. Controlled intangibles transfers subject to transfer pricing under the OECD TPG -- 3.7. Concluding comments -- Chapter 4: Introduction to Part 2 -- Part 2 -- Chapter 5: The Historical Development of Profit-Based Trans -- 5.1. Introduction -- 5.2. Development of the US PSM and the contract manufacturer theory through case law -- 5.2.1. Introduction -- 5.2.2. The 1968 regulations and their background -- 5.2.3. Three inbound cases: Nestlé, French and Ciba -- 5.2.3.1. Introduction -- 5.2.3.2. Nestlé (1963). |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 5.2.3.3. French (1963) -- 5.2.3.4. Ciba (1985) -- 5.2.4. Three outbound cases: Eli Lilly, Searle and Merck -- 5.2.4.1. Introduction -- 5.2.4.2. The historical tax treatment of investments in US p -- 5.2.4.3. Eli Lilly (1985) -- 5.2.4.4. Searle (1987) -- 5.2.4.5. Merck (1991) -- 5.2.5. Four roundtrip cases: Bausch, Sundstrand, Perkin and Seagate -- 5.2.5.1. Introduction -- 5.2.5.2. Bausch (1989) -- 5.2.5.3. Sundstrand (1991) -- 5.2.5.4. Perkin-Elmer (1993) -- 5.2.5.5. Seagate (1994) -- 5.2.6. Two cases on controlled services and sales contracts: DuPont (1979) and Hospital Corporation of America (1983) -- 5.3. US legislative and regulatory implementation of "profit-based" methods -- 5.3.1. Introduction -- 5.3.2. The 1986 tax reform -- 5.3.3. The 1988 White Paper -- 5.3.4. The 1994 US regulations -- 5.4. OECD implementation of "profit-based" transfer pricing methodology -- Chapter 6: Metaconcepts Underlying the US and OECD Profit Allocation Rules -- 6.1. Introduction -- 6.2. The relationship between operating profits and the transfer pricing methods -- 6.2.1. Introduction -- 6.2.2. The concept of operating profits -- 6.2.3. Delineating the components of operating profits -- 6.2.3.1. Sales -- 6.2.3.2. Costs of goods sold -- 6.2.3.3. Gross profit -- 6.2.3.4. Operating expenses -- 6.2.3.5. Net profit -- 6.2.4. Information on gross profits may be unavailable -- 6.2.5. Information on transaction-level profits may be unavailable -- 6.3. The relationship between gross and net profit methods -- 6.3.1. Introduction -- 6.3.2. Common methodological traits among the gross and net profit methods -- 6.3.3. Relevant parameters under the gross and net profit methods and their impact on reliability -- 6.3.4. Are operating expenses relevant under the transactional pricing methods (CUT, resale and cost-plus)?. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 6.3.5. Are comparability adjustments under the gross profit methods more reliable than under the net profit methods? -- 6.4. Which transfer pricing method should govern the profit allocation among value chain inputs? -- 6.5. The arm's length range -- 6.5.1. Introduction -- 6.5.2. The level of comparability required to include an uncontrolled transaction in the arm's length range -- 6.5.3. On which point within the arm's length range may a reassessment be based? -- 6.6. Comparability -- 6.6.1. Introductory comments -- 6.6.2. The standard of comparability -- 6.6.3. Does the degree to which comparability is required vary among the pricing methods? -- 6.6.4. The relationship between comparability and the rules for determining ownership of intra-group-developed intangibles -- 6.6.5. Comparability factors -- 6.6.5.1. Introduction -- 6.6.5.2. Contractual terms -- 6.6.5.2.1. Introduction -- 6.6.5.2.2. Comparability of contractual terms -- 6.6.5.2.3. Economic substance and non-recognition -- 6.6.5.3. Functions -- 6.6.5.4. Economic conditions -- 6.6.5.4.1. Introduction -- 6.6.5.4.2. Use of comparables from other markets -- 6.6.5.4.3. Location savings -- 6.6.5.4.4. Temporary pricing strategies -- 6.6.5.5. Risks -- 6.6.5.5.1. Introductory comments on risk -- 6.6.5.5.2. Contractual risk allocation among group entities -- 6.6.5.5.3. Risks affect pricing, not the other way around -- 6.7. The aggregation of controlled transactions -- 6.7.1. Introduction -- 6.7.2. The US regulations -- 6.7.3. The OECD TPG -- 6.7.4. GlaxoSmithKline (Canada) -- 6.7.4.1. Introduction -- 6.7.4.2. The factual pattern -- 6.7.4.3. The 2008 Tax Court ruling -- 6.7.4.4. The 2012 Supreme Court ruling -- 6.7.4.5. Observations on the Supreme Court ruling -- Chapter 7: Direct Transaction-Based Allocation of Residual Profits to Unique and Valuable IP: The CUT Method -- 7.1. Introduction. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 7.2. The US CUT method -- 7.2.1. Introduction -- 7.2.2. The purported CUT pertains to a transfer of the same intangible as transferred in the controlled transaction -- 7.2.3. The purported CUT pertains to a transfer of a different intangible than that transferred in the controlled transaction -- 7.2.3.1. Introduction -- 7.2.3.2. Direct assessment of profit potential -- 7.2.3.3. Indirect assessment of profit potential -- 7.2.3.4. Assessment of profit potential in other cases -- 7.2.4. There are no CUTs available -- 7.3. The OECD CUT method -- 7.3.1. Introduction -- 7.3.2. Comparability requirements for unique IP under the CUT method -- 7.3.3. Comparability adjustments for unique IP under the CUT method -- 7.3.4. Commercial databases -- 7.3.5. Concluding comments -- Chapter 8: Indirect Profit-Based Allocation of Residual Profits for Unique and Valuable IP: The CPM (US) and TNMM (OECD) -- 8.1. Introduction -- 8.2. A lead-in to the methodology -- 8.3. The scope of application of the methodology -- 8.4. How operating profits may be allocated to the tested party under the methodology -- 8.4.1. Introduction -- 8.4.2. Selecting an appropriate profit level indicator -- 8.4.3. Extracting the profit level indicator data from comparable independent enterprises -- 8.4.4. Applying the extracted profit level indicator data to the tested party -- 8.5. Comparability under the CPM -- 8.6. Comparability under the TNMM -- 8.6.1. Introduction -- 8.6.2. The concept of blended profits illustrated by an example -- 8.6.3. The 1995 consensus text on the TNMM with respect to aggregation of transactions -- 8.6.4. The 2006 comparability report -- 8.6.5. The 2008 discussion draft -- 8.6.6. The final 2010 OECD TPG on the use of aggregated third-party profits as comparables -- 8.6.6.1. Introduction. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 8.6.6.2. The first norm: Aggregated third-party profits may be used as comparables as long as they are the result of "similar" third-party transactions. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book explores how taxing rights to multinationals' business profits from valuable IP shall be allocated among jurisdictions under US and OECD transfer pricing law. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Transfer pricing-Taxation-Law and legislation. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Torvik, Oddleif |
| Title | Transfer Pricing and Intangibles |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2018 |
| International Standard Book Number | 9789087224950 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | IBFD Doctoral Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176423">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176423</a> |
| Public note | Click to View |
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