IP VALUATION

Transfer Pricing Experts

IP VALUATION

Valuation analysis for determining the arm’s length value of intellectual property transferred, licensed or otherwise made available between related parties

Our IP valuation assistance involves:

  • Understanding the nature of the intangible property (technology/brand) and the related-party transaction
  • Identifying the legal ownership and economic ownership of the intangible
  • Analysing the Development, Enhancement, Maintenance, Protection and Exploitation, or DEMPE, functions performed by the associated enterprises
  • Assessing the historical financial performance, projected cash flows, useful life and commercial potential of the intangible
  • Selecting the most appropriate valuation methodology based on the nature of the intangible and availability of reliable information
  • Valuation of intangibles transferred as part of a business restructuring
  • Undertaking sensitivity analysis for key financial and commercial assumptions
  • Arriving at an appropriate arm’s length value for the intangible property
  • Preparation of a detailed valuation report