Lecture on IP Valuation

Vienna
12 October 2016
Hosted By: Vienna University (WU) Institute for International Tax Law

NERA Managing Director Dr. Emmanuel Llinares and Principal Guillaume Madelpuech were invited by the Vienna University (WU) Institute for Austrian and International Tax Law to give a lecture on intellectual property valuation and migration. This course took place in the context of the institute’s executive course on Advanced Transfer Pricing, attended by transfer pricing professionals from the private sector, both in-house and advisory, as well as civil servants from public administrations. The topics addressed included (i) the impact of Base Erosion Profit Shifting (BEPS) on IP valuation, (ii) IP regimes under the Action 5—Harmful Tax Practices, of the BEPS Action Plan, and (iii) a selection of cases of valuation, including Residual Profit Split, Comparable Profit Split, Options Realistically Available, or Real Options.

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