Separating intangible value by surveys

31 August 2016
By Philip de Homont and Alexander Voegele

In the ninth of a series of articles in International Tax Review on intangibles, NERA Principal Philip de Homont and Affiliated Consultant Dr. Alexander Voegele discussed how to handle surveys for Intangibles and Transfer Pricing.

Many multinational groups face an enormous challenge when they need to attribute value to the various intangibles in their value chain. A typical modern company uses various intangibles – and these are often developed by various entities across the world. It is often simply not clear what the value of each intangible is, or how valuable the contribution of each party is. From a transfer pricing point of view this can be challenging, as contributions have to be remunerated. Expert surveys can be a potential solution.

The article, “Separating intangible value by surveys,” which appeared in the July/August 2016 issue of the tax magazine offers solutions on how to properly conduct surveys for transfer pricing.