Contents - AL-Tax

IndexAAbove-normal returns, 101, 106, 111Access rights, 140, 141–142, 144Accounting measures of profit, 2–3, 7–8,48, 185Accounting rate(s) of return, 2–3, 7–9, 13,14–15, 16, 21, 58, 62Account management, 116–117, 118Acquisition financing, 165Acquisition price method, 34, 36, 37, 41,175–176, 186Activity factor, 43–44, 156, 160Adjustments, 14, 22, 34–35, 36, 56, 60, 79–80,83–84, 88, 94–95, 98, 129, 134, 135,140, 144, 172, 176, 177, 180Administrative burden, 149Advance Pricing Agreements, 9, 14Adverse price movement, 150Advertising-to-sales ratio, 98Advisory services, 119AFRs, see Applicable Federal RatesAkamai, 138–139Allocate, 2, 8, 28–29, 30, 31, 36, 41, 45, 47,85, 143, 155, 158, 160, 183, 185Allocation, 7, 9–10, 17, 22, 32, 38, 39, 43, 44,45, 59, 85, 135, 140, 155, 158–160,167, 172, 173, 180Allocation formula, 45, 46, 155–156Alternative methodology, 144Alternatives available, 23–25, 26, 28–29,180, 186Alumina, 46, 145, 147–148, 149, 150,151–153, 154–155, 156, 157–158Aluminum, 103, 105, 145, 147–148, 149–150,151–153, 154–156, 157–158APA, see Advance Pricing AgreementsApplicable Federal Rates, 11, 61, 134,141, 142Applications software, 113, 118, 151Arbitrage, 25, 44, 146, 148Arm’s length, 3, 9, 12, 13, 14, 15, 18, 19–20,22, 24–25, 26–27, 32, 35, 36–37, 38,51–53, 54, 55, 59–60, 61, 62–63, 64,77, 80, 81, 84, 85–88, 93–94, 96–97,104, 110–111, 119–122, 129–130,131–132, 135, 139, 140, 155–156,166–167, 173, 174, 175, 176, 177–179,180, 183–184, 185–186Assessments, 11, 58, 59, 75–76, 78, 86–87,117, 155Asset intensity adjustment, 84BBackbone, 125, 138–139, 143Backwardation, 146, 154Backward integration, 74Bandwidth, 138Barrier to entry, 101, 106Baseline valuation, 60, 136, 185Best feasible alternative, 34–35Best Method Rule, 41, 93, 110–111, 121, 129Beta, 56, 57–58, 61, 132–133, 135–136,174, 185Black list, 28, 110Black market, 76Book value, 8, 16, 31, 63, 133, 143Border-free, 2, 161–162Brand identity, 165, 166, 171, 173–174, 175,179, 180Branding initiatives, 73Brand name, 25, 71, 74, 77, 83, 90,164, 173Brand recognition, 73Broker, 58, 76, 150, 156Bundle of intangible assets, 2–3, 119Business cycles, 107Business development, 116, 118Business format franchising, 119, 120187