The Resource Valuing Intellectual Capital : Multinationals and Taxhavens, by Gio Wiederhold, (electronic resource)

Valuing Intellectual Capital : Multinationals and Taxhavens, by Gio Wiederhold, (electronic resource)

Label
Valuing Intellectual Capital : Multinationals and Taxhavens
Title
Valuing Intellectual Capital
Title remainder
Multinationals and Taxhavens
Statement of responsibility
by Gio Wiederhold
Creator
Author
Author
Subject
Language
  • eng
  • eng
Summary
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 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
Member of
http://library.link/vocab/creatorName
Wiederhold, Gio
Dewey number
  • 658.153
  • 336.2
http://bibfra.me/vocab/relation/httpidlocgovvocabularyrelatorsaut
4nmKVrf1xWY
Language note
English
LC call number
HF5681.T3
Literary form
non fiction
Nature of contents
dictionaries
Series statement
Management for Professionals,
Series volume
23
http://library.link/vocab/subjectName
  • Tax accounting
  • Accounting
  • Management
  • Business Taxation/Tax Law
  • Accounting/Auditing
  • Management
Label
Valuing Intellectual Capital : Multinationals and Taxhavens, by Gio Wiederhold, (electronic resource)
Instantiates
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Bibliography note
Includes bibliographical references and index
Carrier category
online resource
Carrier category code
  • cr
Color
multicolored
Content category
text
Content type code
  • txt
Contents
Preface -- 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
Dimensions
unknown
Edition
1st ed. 2014.
Extent
xx, 543 p.
Form of item
online
Isbn
9781461466116
Media category
computer
Media type code
  • c
Other control number
10.1007/978-1-4614-6611-6
Other physical details
ill.
Specific material designation
remote
System control number
  • (CKB)2670000000420520
  • (SSID)ssj0000986659
  • (PQKBManifestationID)11537404
  • (PQKBTitleCode)TC0000986659
  • (PQKBWorkID)10938402
  • (PQKB)11306154
  • (MiAaPQ)EBC1398406
  • (DE-He213)978-1-4614-6611-6
  • (EXLCZ)992670000000420520
Label
Valuing Intellectual Capital : Multinationals and Taxhavens, by Gio Wiederhold, (electronic resource)
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Bibliography note
Includes bibliographical references and index
Carrier category
online resource
Carrier category code
  • cr
Color
multicolored
Content category
text
Content type code
  • txt
Contents
Preface -- 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
Dimensions
unknown
Edition
1st ed. 2014.
Extent
xx, 543 p.
Form of item
online
Isbn
9781461466116
Media category
computer
Media type code
  • c
Other control number
10.1007/978-1-4614-6611-6
Other physical details
ill.
Specific material designation
remote
System control number
  • (CKB)2670000000420520
  • (SSID)ssj0000986659
  • (PQKBManifestationID)11537404
  • (PQKBTitleCode)TC0000986659
  • (PQKBWorkID)10938402
  • (PQKB)11306154
  • (MiAaPQ)EBC1398406
  • (DE-He213)978-1-4614-6611-6
  • (EXLCZ)992670000000420520

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