Synopses & Reviews
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capitalprovides readers with prescriptivestrategies and practicalinsights for estimating the value of intellectual property (IP) and the people who create that IP withinmultinational companies. This bookaddresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrateshow large corporations need to measure the worth of their intangible assets. Each method in the text is appliedthrough the lens of a model corporation, in order for readers to understand and quantify the operation of a real-worldmultinational 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 partially averted by passage of the American Taxpayer Relief Act on New Year s day 2013. Thisbook also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms.
CFOs, corporateauditors, corporatefinancial analysts, corporate financial planners, economists, and journalistsworking with issues of taxation will benefit fromthe concepts and background presented in the book. The material clearlyindicateshow a trustworthyvaluation 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.
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Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
This book offers strategy for estimating the value of intellectual property in
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
Synopsis
Valuing Intellectual Capital
About the Author
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.
Table of 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.