New Approaches to Intangible Property Valuation
1 March 2011
By Jean-Sébastien Lénik, et al.
Intangible property valuation is a dynamic field of expertise. Leading organizations operating in this field are constantly developing more accurate valuation approaches of this critical issue in the context of business strategy, commercial disputes, financial reporting, or tax controversy. This article, the third in a series of ten articles produced by International Tax Review on tax-effective intellectual property management, provides an overview of a new approach to the valuation of intangible property and highlight its potential when used in the pricing of intra-group transactions involving intangibles. This approach, which the authors refer to as the Total Incremental Methodology, is based on the economic and financial analysis of comprehensive incremental benefits that are derived from the successful use of intangible property.
