Copying and distributing are prohibited without permission of the publisher

Intangibles published in association with Deloitte

  • Editorial

  • Introduction

  • Business restructuring: Exit charges for restructurings in Europe

    John Henshall and Achim Roeder explain why it would be unwise to underestimate the impact of business restructuring. The impact extends to the discussion on the revision of chapter VI of the OECD transfer pricing guidelines on intangibles.

  • BMO: Business model optimisation – pitfalls to avoid

    In this economic environment, companies around the world are looking to optimise the way they conduct business and enhance their bottom lines. Andrew Newman and Brian Pinto explain that companies are also interested in aligning their tax planning with their business strategy to further enhance their financial efficiencies, allowing the business to make better after-tax investment decisions.

  • Discussion draft: OECD’s discussion draft on intangibles: A positive step forward

    Shanto Ghosh, John Wells, and Todd Wolosoff discuss the recent stages in the OECD’s project into the transfer pricing aspects of intangibles and comment on the inconsistencies in the draft and what these could mean for taxpayers.

  • IP transfers: Transfers of IP – tax and accounting considerations

    Increased globalisation has resulted in significant pressure on US multinationals to take a more global view not only of their operations but also of the manner in which they hold, manage, and develop intangible assets. As a result of these drivers, transferring intangible property (IP) out of the US group to a controlled foreign corporation (CFC) may make sense, explain David Cordova, Gretchen Sierra and Douglas Cowan.

  • BMO evolution: The evolution of business model optimisation

    Tom Driscoll, Kathrine Kimball, Bill Lam, Dan Munger and Keith Reams explain the evolution of business model optimisation in transfer pricing and how this can relate to the economic environment.

  • IP valuation: IP valuation, payment form, and discount rates

    The valuation of intellectual property (IP) for transfer pricing purposes has recently received a lot of attention from the US government. Philippe Penelle and Lawrence Shanda take taxpayers through the specifics of IP valuation, payment forms and discount rates, in light of the IRS’s new focus on migrated IP.

  • Start-up IP: Intellectual property planning for start-ups

    The unrelenting pursuit of profit by enterprises is an exalted virtue of modern capitalism. Most start-ups operate in countries where corporate taxes can take up a significant portion of their ultimate profits or valuations. Aydin Hayri and James Gannon explain why a start-up ignores corporate taxation at its own peril.

  • Licensor-licensee profit split and the income approach

    Marco Fiaccadori, Arindam Mitra, and Robert Plunkett explain how to reconcile the licensor-licensee profit split approach with the income approach.


International Tax Review Profile

#IASB defers effective date of #revenuerecognition standard for 1 year http://t.co/DAMx1z0gDa

Jul 23 2015 04:11 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Oh dear! Large taxpayers aren't going to like this. Whichever side you're on, it means more #compliance http://t.co/kqnEyJdQRx @HMRCgovuk

Jul 23 2015 04:06 ·  reply ·  retweet ·  favourite
International Tax Review Profile

France rapped for illegal state aid for @edfenergy http://t.co/djFLPweOW0 @EU_Commission Read about @Vestager here http://t.co/CJShDolk9I

Jul 22 2015 12:37 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Our #ArticleOfTheWeek is available for #free on our #facebook page http://t.co/7JkhGVMutQ

Jul 22 2015 10:11 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Select panel arrives at middle ground on GST | Business Standard News: http://t.co/O8mrUdkD0g

Jul 21 2015 11:11 ·  reply ·  retweet ·  favourite
International Correspondents

After the Irish budget, what would make you more likely to put more substance into Ireland?