Download or read book Mastering the IP Life Cycle from a Legal Tax and Accounting Perspective written by Isabel Verlinden and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Mastering the IP Life Cycle from a Legal Tax and Accounting Perspective written by Isabel Verlinden and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Mastering the IP life cycle written by Isabel Verlinden and published by . This book was released on 2005 with total page 583 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Mastering the Intellectual Property Life Cycle written by Isabel Verlinden and published by . This book was released on 2009 with total page 839 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Towards a Neutral Formulary Apportionment System in Regional Integration written by Shu-Chien Chen and published by Kluwer Law International B.V.. This book was released on 2023-03-09 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.

Download or read book The DEMPE Concept and Intangibles written by Karol Dziwinski and published by Kluwer Law International B.V.. This book was released on 2022-06-06 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be shared among all entities that contribute towards the profit-generating value of an intangible. This important book, in its detailed treatment of compliance with this principle – known as DEMPE (development, enhancement, maintenance, protection and exploitation) – describes exactly how both taxpayers and tax authorities can achieve an accurate assessment of transactions in order to arrive at an appropriate transfer pricing outcome. Analysing the legal, economic, and business management aspects of multinational enterprises activities, the book provides a comprehensive understanding of the DEMPE concept both in theory and in practice. Fully covered are such issues and topics as the following: role of the DEMPE concept within the framework of international tax law and transfer pricing; interplay of the DEMPE concept with the arm’s length principle; full description of each DEMPE function and analysis in the light of possible tax and transfer pricing consequences; modes of application of the DEMPE concept which can be directly implemented in practice; and additional tools (e.g., value chain analysis or RACI matrix) useful in applying the DEMPE concept. The book also provides the first in-depth analysis of the interplay between the DEMPE concept and the licence model in its various structural variations. Taking into account that intangibles amount to 84% of the market value of the S&P 500 companies and that over 80% of global trade transactions can be linked to value chains of multinational enterprises – and recognizing the scarcity of guidance heretofore on the application of the DEMPE concept – tax advisors, corporate counsels, tax authorities, and academics around the world are sure to appreciate and benefit greatly from this matchless and practical book.

Download or read book Tax and Technology written by Annika Streicher and published by Linde Verlag GmbH. This book was released on 2023-10-13 with total page 533 pages. Available in PDF, EPUB and Kindle. Book excerpt: The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, indirect tax law, and tax procedures including tax compliance, and tax control functions. International organizations such as the Organization for Economic Co-operation and Development (OECD), the United Nations (UN), and the European Commission as a supranational organization fostered critical legislative reforms and proposals among which are the OECD Two-Pillar Solution to Address the Tax Challenges Arising from Digitalisation of the Economy, Article 12B of the UN Model Tax Convention to tax automated digital services, new rules for tracing transfers of crypto-assets in the EU, as well as the EU ́s VAT e-commerce package and "VAT in the Digital Age" package. While these proposals aim to address a wide range of the benefits and challenges of Economy 4.0, certain questions arise concerning the consistency of the legislative developments with their initial objectives, the appropriateness of the legal form for the economic substance of the regulated relations for the effectiveness of the regulations as well as their coherence. This volume contains a collection of scientific chapters on the general topic "Tax and Technology" that were successfully completed by the 2022/2023 LL.M. graduates of the Institute for Austrian and International Tax Law, WU. The volume is divided into three parts that contain the contributions dealing with the impact of the technology on international tax law, indirect tax law, and procedural law. Each chapter provides an in-depth analysis of a unique research question aiming to innovatively contribute to the current debate and develop a practical approach for implementing the findings.

Download or read book Puppet Mastering Infrastructure Automation written by Felix Frank and published by Packt Publishing Ltd. This book was released on 2017-06-13 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: Start pulling the strings of your IT infrastructure effectively with Puppet – learn how to configure, customize and manage your systems more intelligently in an enterprise deployment. About This Book Step-by-step instructions to jump start your Puppet deployment and automate your IT configurations Design, implement, and deploy Puppet in your infrastructure and tackle everyday IT infrastructure challenges Gain expert understanding of Puppet's latest and most advanced features Who This Book Is For If you're an experienced IT professional and a new Puppet user, this course will provide you with all you need to know to go from installation to advanced automation. What You Will Learn Write and employ individual Puppet manifests Understand how Puppet implements system abstraction Use Puppet to manage network, cloud, and virtualization devices Manage and test the Puppet code workflow Tweak, hack, and adapt the Puppet extension points Use exported resources to orchestrate change between machines Debug a puppetserver using Java techniques In Detail Puppet is a configuration management tool that allows you to automate all your IT configurations, giving you control. It was written for and by system administrators to manage large numbers of systems efficiently and prevent configuration drifts. Puppet gives you control of what you do to each node, when you do it, and how you do it.This Learning Path will take you from the basics of Puppet to extending it and then mastering it. We will start off with a primer on Puppet, its installation and get a sneak peek under its hood. We will then move on to designing and deploying your Puppet architecture, learning best practices for writing reusable and maintainable code, and executing, testing, and deploying Puppet across your systems. Finally, we will deal with problems of scale and exceptions in your code, automate workflows, and support multiple developers working simultaneously.This course is based on the following books: Puppet 4 Essentials - Second Edition Extending Puppet - Second Edition Mastering Puppet - Second Edition Style and approach This learning path follows a practical approach, starting from the basic commands to advanced aspects. Through a series of examples you will learn the most important skills essential to manage your IT infrastructure effectively.

Download or read book Mastering Kubernetes written by Gigi Sayfan and published by Packt Publishing Ltd. This book was released on 2018-04-27 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploit design, deployment, and management of large-scale containers Key Features Explore the latest features available in Kubernetes 1.10 Ensure that your clusters are always available, scalable, and up to date Master the skills of designing and deploying large clusters on various cloud platforms Book Description Kubernetes is an open source system that is used to automate the deployment, scaling, and management of containerized applications. If you are running more containers or want automated management of your containers, you need Kubernetes at your disposal. To put things into perspective, Mastering Kubernetes walks you through the advanced management of Kubernetes clusters. To start with, you will learn the fundamentals of both Kubernetes architecture and Kubernetes design in detail. You will discover how to run complex stateful microservices on Kubernetes including advanced features such as horizontal pod autoscaling, rolling updates, resource quotas, and persistent storage backend. Using real-world use cases, you will explore the options for network configuration, and understand how to set up, operate, and troubleshoot various Kubernetes networking plugins. In addition to this, you will get to grips with custom resource development and utilization in automation and maintenance workflows. To scale up your knowledge of Kubernetes, you will encounter some additional concepts based on the Kubernetes 1.10 release, such as Promethus, Role-based access control, API aggregation, and more. By the end of this book, you’ll know everything you need to graduate from intermediate to advanced level of understanding Kubernetes. What you will learn Architect a robust Kubernetes cluster for long-time operation Discover the advantages of running Kubernetes on GCE, AWS, Azure, and bare metal Understand the identity model of Kubernetes, along with the options for cluster federation Monitor and troubleshoot Kubernetes clusters and run a highly available Kubernetes Create and configure custom Kubernetes resources and use third-party resources in your automation workflows Enjoy the art of running complex stateful applications in your container environment Deliver applications as standard packages Who this book is for Mastering Kubernetes is for you if you are a system administrator or a developer who has an intermediate understanding of Kubernetes and wish to master its advanced features. Basic knowledge of networking would also be helpful. In all, this advanced-level book provides a smooth pathway to mastering Kubernetes.

Download or read book Transfer Pricing and Intangibles written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2019-04-11 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing treatment of intangibles: Issues und developments In recent decades, intangibles have become one of the most relevant success factors for Multinational Enterprises (MNEs). Along with the increasing importance of intangibles for economies, their tax treatment has also been under scrutiny which includes inter alia respective transfer pricing issues. MNEs are seeking for the best ways to optimize their business arrangements with the related intangibles while, at the same time, getting the most tax-efficient treatment. On the other hand, tax authorities have become increasingly concerned with the ease that intangibles can be used in aggressive planning. These concerns have been noticed and addressed by the Organization for Economic Cooperation and Development which presented its main findings with respect to transfer pricing aspects of intangibles in Action 8 of the BEPS Project in 2015 and in the 2017 OECD Transfer Pricing Guidelines. This book is based on the outcomes of the presentations and discussions held during the WU Transfer Pricing Symposium, ‘Transfer Pricing and Intangibles: Current Developments, Relevant Issues and Possible Solutions’, that took place in October 2018 at the WU Vienna University of Economics and Business. The publication discusses the most important issues and recent developments related to transfer pricing treatment of intangibles. Starting with the definition of intangibles, it further deals with topics such as appropriate attribution of intangible-related profits, structuring of intangibles in MNEs, and proper valuation of intangibles. The authors, apart from providing a theoretical background to the discussed issues, also present case studies that show how certain issues can be approached in practice. Every chapter ends with a summary of the discussions held during the panels of the Transfer Pricing Symposium in which representatives of tax administrations, multinationals, and tax advisories presented their opinions on the issues at stake.

Download or read book Substance in International Tax Law written by Florian Navisotschnigg and published by Kluwer Law International B.V.. This book was released on 2022-08-09 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: The notion of ‘substance’ is proving to be central to the OECD’s base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership). In a thoroughgoing investigation using the practical example of an IP company, the author provides detailed and precise answers to the following questions: What substance is necessary to be entitled to intangible-related returns? What substance is necessary to benefit from preferential IP regimes or no or only nominal tax jurisdictions? What substance is necessary to collect royalties free from withholding taxes? Given the need to agree on a common understanding of substance in international tax law in order to avoid costly tax disputes, this important book is unmatched for the clear light it sheds on the most relevant substance requirements regarding intangibles. It will prove invaluable to tax practitioners and in-house counsel who are dealing with cross-border transactions concerning intangibles.

Download or read book Executing Data Quality Projects written by Danette McGilvray and published by Academic Press. This book was released on 2021-05-27 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Executing Data Quality Projects, Second Edition presents a structured yet flexible approach for creating, improving, sustaining and managing the quality of data and information within any organization. Studies show that data quality problems are costing businesses billions of dollars each year, with poor data linked to waste and inefficiency, damaged credibility among customers and suppliers, and an organizational inability to make sound decisions. Help is here! This book describes a proven Ten Step approach that combines a conceptual framework for understanding information quality with techniques, tools, and instructions for practically putting the approach to work – with the end result of high-quality trusted data and information, so critical to today’s data-dependent organizations. The Ten Steps approach applies to all types of data and all types of organizations – for-profit in any industry, non-profit, government, education, healthcare, science, research, and medicine. This book includes numerous templates, detailed examples, and practical advice for executing every step. At the same time, readers are advised on how to select relevant steps and apply them in different ways to best address the many situations they will face. The layout allows for quick reference with an easy-to-use format highlighting key concepts and definitions, important checkpoints, communication activities, best practices, and warnings. The experience of actual clients and users of the Ten Steps provide real examples of outputs for the steps plus highlighted, sidebar case studies called Ten Steps in Action. This book uses projects as the vehicle for data quality work and the word broadly to include: 1) focused data quality improvement projects, such as improving data used in supply chain management, 2) data quality activities in other projects such as building new applications and migrating data from legacy systems, integrating data because of mergers and acquisitions, or untangling data due to organizational breakups, and 3) ad hoc use of data quality steps, techniques, or activities in the course of daily work. The Ten Steps approach can also be used to enrich an organization’s standard SDLC (whether sequential or Agile) and it complements general improvement methodologies such as six sigma or lean. No two data quality projects are the same but the flexible nature of the Ten Steps means the methodology can be applied to all. The new Second Edition highlights topics such as artificial intelligence and machine learning, Internet of Things, security and privacy, analytics, legal and regulatory requirements, data science, big data, data lakes, and cloud computing, among others, to show their dependence on data and information and why data quality is more relevant and critical now than ever before. Includes concrete instructions, numerous templates, and practical advice for executing every step of The Ten Steps approach Contains real examples from around the world, gleaned from the author’s consulting practice and from those who implemented based on her training courses and the earlier edition of the book Allows for quick reference with an easy-to-use format highlighting key concepts and definitions, important checkpoints, communication activities, and best practices A companion Web site includes links to numerous data quality resources, including many of the templates featured in the text, quick summaries of key ideas from the Ten Steps methodology, and other tools and information that are available online

Download or read book Transfer Pricing and Business Restructurings written by Anuschka Bakker and published by IBFD. This book was released on 2009 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book highlights the main tax issues that arise when business restructurings take place. It provides fundamental information about the drivers of business restructurings and business models, examines the application of Art. 9 of the OECD Model Convention, and considers not only the direct tax issues in business restructuring, but also VAT and customs duties. It gives practical insights into the tax accounting treatment of business restructurings, OECD work in progress and the effect of the EU tax system, and includes a case study concerning the restructuring of a manufacturing operation, which is analysed from the perspective of key industrial jurisdictions, along with an examination of current practice.

Download or read book Mastering Linux Administration written by Alexandru Calcatinge and published by Packt Publishing Ltd. This book was released on 2024-03-22 with total page 764 pages. Available in PDF, EPUB and Kindle. Book excerpt: A one-stop Linux administration guide to developing advanced strategies for on-premises and cloud environments Key Features Learn how to deploy Linux to the cloud with AWS and Azure Familiarize yourself with Docker and Ansible for automation and Kubernetes for container management Become proficient in everyday Linux administration tasks by mastering the Linux command line and automation techniques Purchase of the print or Kindle book includes a free PDF eBook Book DescriptionHarness the power of Linux in modern data center management, leveraging its unparalleled versatility for efficiently managing your workloads in on-premises and cloud environments. In this second edition, you’ll find updates on the latest advancements in Linux administration. Starting with Linux installation on on-premises systems, this book helps you master the Linux command line, files, packages, and filesystems. You'll explore essential Linux commands and techniques to secure your Linux environment. New to this edition is a chapter on shell scripting, providing structured guidance on using shell programming for basic Linux automation. This book also delves into the world of containers, with two new chapters dedicated to Docker containers and hypervisors, including KVM virtual machines. Once adept with Linux containers, you’ll learn about modern cloud technologies, managing and provisioning container workloads using Kubernetes, and automating system tasks using Ansible. Finally, you’ll get to grips with deploying Linux to the cloud using AWS and Azure-specific tools. By the end of this Linux book, you’ll have mastered everyday administrative tasks, seamlessly navigating workflows spanning from on-premises to the cloud.What you will learn Discover how to create and use bash scripts to automate tasks Navigate containerized workflows efficiently using Docker and Kubernetes Deploy Linux to the cloud using AWS and Azure Automate your configuration management workloads with Ansible Find out how Linux security works and how to configure SELinux, AppArmor, and Linux iptables Work with virtual machines and containers and understand container orchestration with Kubernetes Explore the most widely used commands for managing the Linux filesystem, network, security, and more Who this book is for Whether you’re a new or seasoned Linux administrator seeking to understand modern concepts of Linux system administration, this book is a valuable resource packed with new and updated Linux insights. Windows System Administrators looking to extend their knowledge to the Linux OS will also benefit from this book’s latest edition. No prior knowledge is needed, all you need is a willingness to learn.

Download or read book Unfolding Intellectual PRoperty Rights written by Parintek Innovations and published by Notion Press. This book was released on 2019-05-06 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a complete working guide and practical book about Intellectual property awareness, covering details about patent, trademarks, copyright, Industrial design and all other types of IP. India is a growing consumer market. There are many start-ups developing new technologies, MNC research centres are working on new technologies and “Make in India” is being promoted by Government - all of these point to a need to build strong IP capability in India, which is far below in terms of global IP index (India ranks 36th in global IP index 2019). To build an IP culture, awareness is the first step. This book will help • Students to learn practical aspects of IP/Patent and choose IP as career. • Academicians to enhance IP capability in their institutes • Help technology start-ups to tap their potential IP with ease • Help researchers and research managers to align their invention with IP and thus increase their companies patent portfolio. • We have covered geography based IPR basics and their comparison thus enabling student/researchers to learn about IPR fundamentals in a global perspective. • For academicians, we have detailed out the current IPR state in India and what are the measure needed to enhance academic/university’s IPR capability. • A world proven methodology TRIZ has been detailed out explaining how to drive research using TRIZ methodology and get its advantage in building strong patent portfolio with example, case study and hypothesis.

Download or read book Mastering Active Directory written by Dishan Francis and published by Packt Publishing Ltd. This book was released on 2021-11-30 with total page 780 pages. Available in PDF, EPUB and Kindle. Book excerpt: Become an expert at managing enterprise identity infrastructure with Active Directory Domain Services 2022. Purchase of the print or Kindle book includes a free eBook in the PDF format. Key Features Design and update your identity infrastructure by utilizing the latest Active Directory features and core capabilities Overcome migration challenges as you update to Active Directory Domain Services 2022 Establish a strong identity foundation in the cloud by consolidating secure access Book Description Mastering Active Directory, Third Edition is a comprehensive guide for Information Technology professionals looking to improve their knowledge about MS Windows Active Directory Domain Service. The book will help you to use identity elements effectively and manage your organization's infrastructure in a secure and efficient way. This third edition has been fully updated to reflect the importance of cloud-based strong authentication and other tactics to protect identity infrastructure from emerging security threats. Mastering Active Directory, Third Edition provides extensive coverage of AD Domain Services and helps you explore their capabilities as you update to Windows Server 2022. This book will also teach you how to extend on-premises identity presence to cloud via Azure AD hybrid setup. By the end of this Microsoft Active Directory book, you'll feel confident in your ability to design, plan, deploy, protect, and troubleshoot your enterprise identity infrastructure. What you will learn Install, protect, and manage Active Directory Domain Services (Windows Server 2022) Design your hybrid identity by evaluating business and technology requirements Automate administrative tasks in Active Directory using Windows PowerShell 7.x Protect sensitive data in a hybrid environment using Azure Information Protection Learn about Flexible Single Master Operation (FSMO) roles and their placement Manage directory objects effectively using administrative tools and PowerShell Centrally maintain the state of user and computer configuration by using Group Policies Harden your Active Directory using security best practices Who this book is for If you are an Active Directory administrator, system administrator, or IT professional who has basic knowledge of Active Directory and is looking to become an expert in this topic, this book is for you. You need to have some experience of working with Active Directory to make the most of this book.

Download or read book Java by Master Slave written by Rajanish Kumar Bhagat and published by Educreation Publishing. This book was released on 2015-11-02 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: JAVA BY MASTER - SLAVE, (Master refers to Dr. Deepak Kumar Singh and Slave refers to Rajanish Kumar Bhagat.) Totally refers to the Concept of OOPs & Java, is a core subject for undergraduate students and Post-graduate students in Computer Science Engineering (CSE), Information Technology Streams and Master of Computer Application (MCA). This Book is primarily intended to serve as a textbook in accordance with the syllabus of Object Oriented Techniques. In this Book, a significant effort has been made to find simple ways to develop Theoretical as well as Practical Concept of OOPs and Core JAVA. A Very strong emphasis has been given on practical examples, Neat and clean diagrams have been used for explanation. This Book refers to The Fundamental of JAVA and Base who wants to prepare Oracle Certification JAVA Programming. Every effort has been made to make the Concepts simple and comprehensive. This book is divided into Twelve Chapters: Introduction to Java, Oops Concept, Constructor & Access Specifier, Inheritance, Abstract Class & Interface, Polymorphism, Inner Class, Exception Handling, Package, Thread, File Handling and Networking. The author hopes that the book will full fill the need of readers and would welcome any suggestions towards the improvement of the book.