Transfer Pricing and IP Location: Research Reveals the Real Motivators – Knowledge@Australian School of Business

Another good read this morning addressing the today’s environment changes and the search for best practices in this new world of challenges.  Leadership, governance and management

Excerpt:  The change illustrates the increasing importance in the global economy of intangible assets, such as IP. As manufacturing and manufactured goods have become commoditised, ideas are driving wealth creation. “Modern business is based increasingly on the potential, rather than the piecemeal value of assets,” observe Michael Walpole, a professor of taxation at the Australian School of Business, and Nadine Riedel of Oxford University’s Centre for Business Taxation. “As the costs of many tangible assets have declined through mass production and technological innovation, the value of intangible assets has increased and these assets often constitute a significant, if not majority portion of a business’s value,” write the researchers in their paper, The Role of Tax in Choice of Location of Intellectual Property.

Read full article via Transfer Pricing and IP Location: Research Reveals the Real Motivators – Knowledge@Australian School of Business.

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