{"id":6435,"date":"2019-10-14T09:57:13","date_gmt":"2019-10-14T07:57:13","guid":{"rendered":"http:\/\/www.vva.it\/?p=6435"},"modified":"2019-10-14T10:41:25","modified_gmt":"2019-10-14T08:41:25","slug":"valuations-for-transfer-pricing-of-intangibles-a-comparative-analysis-of-the-excess-earnings-method-and-residual-profit-split","status":"publish","type":"post","link":"https:\/\/www.vva.it\/en\/valuations-for-transfer-pricing-of-intangibles-a-comparative-analysis-of-the-excess-earnings-method-and-residual-profit-split\/","title":{"rendered":"Valuations for Transfer Pricing of Intangibles: a Comparative Analysis of the Excess Earnings Method and Residual Profit Split"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Written by <a href=\"http:\/\/ https:\/\/www.vva.it\/person\/giandomenico-petronella\/\">Giandomenico Petronella<\/a> <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With the increasing relevance of intangible assets in the process of value creation, the measurement of the portion of the firm profit attributable to such assets is becoming progressively more crucial. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Absent any harmonization between the different underlying views of the firms, the comparison between the results obtained with different methods developed in a different context and for different purposes (accounting and tax), although sharing the same basic logic (residual approach), appears to be problematic.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.ibfd.org\/IBFD-Products\/Journal-Articles\/International-Transfer-Pricing-Journal\/collections\/itpj\/html\/itpj_2019_06_int_2.html\">Read the full article<\/a> on IBFD&#8217;s (Volume 26, No. 6 Published online October, the 2nd 2019).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Written by Giandomenico Petronella With the increasing relevance of intangible assets in the process of value creation, the measurement of the portion of the firm profit attributable to such assets is becoming progressively more crucial. Absent any harmonization between the different underlying views of the&#8230;<\/p>\n","protected":false},"author":6,"featured_media":6431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[108],"tags":[],"class_list":["post-6435","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.3 - aioseo.com -->\n\t<meta name=\"description\" content=\"Written by Giandomenico Petronella With the increasing relevance of intangible assets in the process of value creation, the measurement of the portion of the firm profit attributable to such assets is becoming progressively more crucial. 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