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Looking forward, looking back: develo** a narrative of the past, present and future of a brand
Marketers can gain a competitive advantage in brand building by skillfully leveraging and blending brand timeline intangibles related to their past,...
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Intangibles Valuation, Purchase Price Allocation (PPA) and Goodwill Impairment
We start by outlining the key requirements of IAS 38 Intangible Assets in conjunction with relevant aspects of IFRS 3 Business Combinations. We...
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Managing Intangibles and Improving Governance Through the Theory of Complexity
Companies today face a hard challenge: they have to not only survive amidst global competition, but also, and above all, stand out as an agent with...
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Introduction
The introductory chapter describes the circumstances in which organizations nowadays are pursuing excellence. Purpose and mission are the starting...
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The Ungoverned Space of Cyber: Protecting Your Intangibles
Organisations need to have an updated strategic understanding of information security to safeguard their intangible assets (such as intellectual...
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People, Intangibles and Digital Transformation
This chapter seeks to characterise the main issues of Digital Transformation (DT) and to relate this concept with National Intangible Capital (NIC),...
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Infrastructural Risk
InfrastructureInfrastructure is key to the operation of the global system. These physical structures facilitate the movement of tangibles and...
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Introduction
Even though several countries have accepted the BEPS results as part of the inclusive framework, its implementation into local legislation varies....
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China
The Chinese Enterprise Income Tax Law (“EIT Law”) and its Implementation Regulations specify the general tax treatment of intangibles from the tax...
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IC & IA Map** at the Global Enterprise Level
Current and upcoming developments are raising the importance of IC. As observed in the previous section, advanced nations like Sweden depend on...
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From the editor: COVID-19 and international business policy
We introduce a special collection of papers on COVID-19 and international business policy that looks at the global policy challenge from different...
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Capturing value in GVCs through intangible assets: The role of the trade–investment–intellectual property nexus
Intangible capital, a broad category of knowledge-based assets lacking physical embodiment, is a key determinant of value capture in global value...
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Contract Research and Development
Outsourcing of R&D tasks to specialized legal entities within a multinational enterprise is a commonly observed practice. This chapter discusses...
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The Future of Knowledge Management Reflections from the 10th Anniversary of the International Association of Knowledge Management (IAKM)
This edited volume explores the challenges and opportunities of knowledge management (KM) in the post-pandemic world. Intangibles have become...
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Linking Banking Service Quality to Customer Loyalty: Two Levels Perspective
The present paper analyzes service quality, customer satisfaction, and customer loyalty in the retail banking context in North Macedonia, emphasizing...
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Overview of IP Migration Models
Globalization, along with increased digitalization, often leads to the need for business restructurings of multinationals, in particular with regard...
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Italy
In Italian practice, the valuation of intangible property (“IP” or “intangible assets”) may involve operational as well as accounting and tax...
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Calculating Planning Data and Its Plausibility
The valuation of intangibles is discussed in the literature and by practitioners for transfer pricing purposes, whereby the emphasis is very often...
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Did FIN 48 improve the map** between tax expense and future cash taxes?
The Financial Accounting Standards Board introduced FIN 48 (ASC 740-10) to increase relevance and comparability in the reporting of uncertain tax...
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The knowledge-intensive direction of technological change
The paper articulates and tests the hypothesis that the current direction of technological change is knowledge- rather than capital intensive. The...
