Tax-Effective IP Management: Brand Valuation

01 January 2011
By Dr. Alexander Voegele and Philip de Homont et al.

This article is the first in a series of ten articles produced by International Tax Review on tax-effective intellectual property management. The article discusses the importance of brands, which allow firms to inform consumers about their products and to raise the perceived quality of their products. The authors present a case study demonstrating how to determine brand value through consumer surveys and a willingness to pay approach, and how to correctly attribute profits that are generated by the brand to the different brand-developing entities.