000 04651nam a22005295i 4500
001 978-1-4614-6611-6
003 DE-He213
005 20200420211751.0
007 cr nn 008mamaa
008 130807s2014 xxu| s |||| 0|eng d
020 _a9781461466116
_9978-1-4614-6611-6
024 7 _a10.1007/978-1-4614-6611-6
_2doi
050 4 _aHF5681.T3
072 7 _aKFFD1
_2bicssc
072 7 _aBUS064000
_2bisacsh
082 0 4 _a658.153
_223
082 0 4 _a336.2
_223
100 1 _aWiederhold, Gio.
_eauthor.
245 1 0 _aValuing Intellectual Capital
_h[electronic resource] :
_bMultinationals and Taxhavens /
_cby Gio Wiederhold.
264 1 _aNew York, NY :
_bSpringer New York :
_bImprint: Springer,
_c2014.
300 _aXX, 543 p. 108 illus., 100 illus. in color.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
490 1 _aManagement for Professionals,
_x2192-8096
505 0 _aPreface -- Introduction -- International Corporations and Taxes -- Structure and Activities of a Model Multinational Company: MNC -- The Value of Intellectual Capital -- Transfer Pricing.-Eight Valuation Methods -- Types and Roles of Taxhavens -- Taxes Avoided by MNC -- US Taxation -- Effect on National Economies -- Conclusion and Recommendations -- Bibliography -- Appendix A MNC's Income and Balance Statements. - Appendix B Selected Laws and Regulations -- Appendix C Royalties for IP -- Appendix D Definitions and Glossary -- Appendix E Tax Expenditures -- Appendix F Formulas and Analyses applied to MNC. Extensive References and Index.
520 _aValuing 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 narrowly 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. Gio Wiederhold is professor emeritus of Computer Science at Stanford University. He holds a PhD from the University of California, San Francisco and an honorary D.Sc. from the National University of Ireland, Galway. He has been elected as a fellow of the ACM, the IEEE, and the ACMI. Gio has been consulting on technical- and business-related issues since 1965 in government, academia, and industry, including several multinationals in finance, computing, and pharmaceuticals. He currently teaches two courses at Stanford: Business on the Internet and Software Economics.
650 0 _aBusiness.
650 0 _aAccounting.
650 0 _aBookkeeping.
650 0 _aTax accounting.
650 0 _aTax laws.
650 0 _aManagement.
650 1 4 _aBusiness and Management.
650 2 4 _aBusiness Taxation/Tax Law.
650 2 4 _aAccounting/Auditing.
650 2 4 _aManagement.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9781461466109
830 0 _aManagement for Professionals,
_x2192-8096
856 4 0 _uhttp://dx.doi.org/10.1007/978-1-4614-6611-6
912 _aZDB-2-SBE
942 _cEBK
999 _c51254
_d51254