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Tangible Guide to Intangibles

By Smarak Swain (Author)

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Tangible Guide to Intangibles
INR
9789386691293
In Stock
1795.5
Rs.1,795


Description

About the Book

 

This book provides a practical and technical guide to tax treatment and transfer pricing of intangibles such as patents, knowhow, copyrights, trademarks, exploitation rights etc. Starting with the issues involved in identification and taxation of transactions in intangibles and rights, the book goes on to discuss the nuances of finding the arm’s length range of royalty rates, IP transfer, Hard to Value Intangibles, marketing intangibles, corporate guarantee, and value at risk.

 

There is a dearth of literature on the practical aspects of income tax and transfer pricing practice; this book seeks to rectify that. The book discusses methods and models of benchmarking of intangibles, and goes on to demonstrate – step by step – how these methods and models can be used to arrive at the arm’s length standard. The nuances arising from assessment and litigation trends have also been highlighted.

 

Models discussed in the book

IP transfer

Excess earning method

Relief from Royalty method

Comparable companies’ quoted multiples method

Replacement cost method

Royalty rates

CUT and CUP

Residual Profit Split Method

Investment Rate of Return Method

Projected Incremental Return Method

Option Pricing Method

Nash Bargaining Solution

Corporate Guarantee

Credit default Swaps as CUP

Loss Given Default Method

Yield Spread Method

Hull-White Model

Options Pricing Method

AMP Expenses

Brightline test & ABC test

Residual Profit Split Method

RPSM with aggregation of royalty and AMP

Basic Amortisation Method

Weighted Amortisation Method

Risk Adjustment

Capital Asset Pricing Model

Urken-Barbera Method

Prabhakar Reddy Method

IP Structuring

Back-to-back licensing model

Software IP migration model

Cost Sharing Arrangements

 

About the Authors

 

Smarak Swain graduated in Electrical Engineering from Indian Institute of Technology, Kharagpur in 2006, and joined the Indian Revenue Service (IRS) in 2008. He has also done Masters in Taxation and Business Laws (MTBL) from NALSAR University, Hyderabad.

In the income tax department, he has experience in the fields of corporate and business assessments, tax administration of charitable and religious trusts, investigation, and transfer pricing. He has authored three works of non-fiction and a science fiction. International law, financial forensics, and financial modeling are his primary areas of interest.

 

About the Book   This book provides a practical and technical guide to tax treatment and transfer pricing of intangibles such as patents, knowhow, copyrights, trademarks, exploitation rights etc. Starting with the issues involved in identification and taxation of transactions in intangibles and rights, the book goes on to discuss the nuances of finding the arm’s length range of royalty rates, IP transfer, Hard to Value Intangibles, marketing intangibles, corporate guarantee, and value at risk.   There is a dearth of literature on the practical aspects of income tax and transfer pricing practice; this book seeks to rectify that. The book discusses methods and models of benchmarking of intangibles, and goes on to demonstrate – step by step – how these methods and models can be used to arrive at the arm’s length standard. The nuances arising from assessment and litigation trends have also been highlighted.   Models discussed in the book IP transfer Excess earning method Relief from Royalty method Comparable companies’ quoted multiples method Replacement cost method Royalty rates CUT and CUP Residual Profit Split Method Investment Rate of Return Method Projected Incremental Return Method Option Pricing Method Nash Bargaining Solution Corporate Guarantee Credit default Swaps as CUP Loss Given Default Method Yield Spread Method Hull-White Model Options Pricing Method AMP Expenses Brightline test & ABC test Residual Profit Split Method RPSM with aggregation of royalty and AMP Basic Amortisation Method Weighted Amortisation Method Risk Adjustment Capital Asset Pricing Model Urken-Barbera Method Prabhakar Reddy Method IP Structuring Back-to-back licensing model Software IP migration model Cost Sharing Arrangements   About the Authors   Smarak Swain graduated in Electrical Engineering from Indian Institute of Technology, Kharagpur in 2006, and joined the Indian Revenue Service (IRS) in 2008. He has also done Masters in Taxation and Business Laws (MTBL) from NALSAR University, Hyderabad. In the income tax department, he has experience in the fields of corporate and business assessments, tax administration of charitable and religious trusts, investigation, and transfer pricing. He has authored three works of non-fiction and a science fiction. International law, financial forensics, and financial modeling are his primary areas of interest.  

Features

  • : Tangible Guide to Intangibles
  • : Smarak Swain
  • : 9789386691293
  • : 750 Approx.

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