Valuing Intellectual Capital

Valuing Intellectual Capitalprovides readers with prescriptivestrategies and practicalinsights for estimating the value of intellectual property (IP) and the people who create that IP withinmultinational companies. This bookaddresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrateshow large corporations need to measure the worth of their intangible assets. Each method in the text is appliedthrough the lens of a model corporation, in order for readers to understand and quantify the operation of a real-worldmultinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called fiscal cliff that was partially averted by passage of the American Taxpayer Relief Act on New Years day 2013. Thisbook also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms. CFOs, corporateauditors,corporatefinancial analysts, corporate financial planners,economists, and journalistsworking with issues of taxation will benefit fromthe concepts and background presented in the book. The material clearlyindicateshow a trustworthyvaluation of intellectual capital allows a realistic assessment of a companys income, earnings, and obligations. Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience.