What type of feedback would you like to send?
Abstract: "I am a programmer with a Masters degree from a prominent college in the United States. I work 10 hour days and come in on weekends on a regular basis for my company. I pay my taxes and still manage to give back to my community. So why is my country doing nothing when my job is being threatened by international competition?" "I am president of a company that took a hard look at cost numbers before embarking on outsourcing. Apart from the cost of labor, equipment, and incidentals, are there other aspects that we should have looked at? This paper attempts to delineate the relevant pieces of information needed to address the above types of questions, as well as other outsourcing related questions, such as: * What is the United States doing to encourage/discourage outsourcing? Are these actions legal under current international trading rules? * Is the United States a net beneficiary or net loser when outsourcing occurs? * How will the continued outsourcing of professional service activities impact different industries? * How can intellectual property be equitably protected in an economy that involves growing levels of outsourcing? * How can intellectual property be equitably valued and shared amongst concerned constituencies in an environment characterized by significant outsourcing? * What is the 'ultimate scenario' for outsourcing, and how will this impact the jobs of those in the U.S. and abroad?
Offshore Outsourcing, Outsourcing, Law and Outsourcing, Intellectual Property, Taxation, International Protocols
Abstract: Businesses engaging in outsourcing of professional service activities to organizations in foreign countries have focused primarily on the issues of cost and the number of jobs affected. However, significant transfers of intangibles occur in many service-based off shoring arrangements as well. Some of these intangibles are considered to be intellectual property (IP). The transfer of intellectual property that accompanies such off shoring arrangements can have significant value, making it important to understand risks of loss, obligations of taxation, and contributions to the profit-making potential of an enterprise. Software is an important and often under-valued component of such transfers of intellectual property. This overview paper offers a interdisciplinary examination of intellectual property valuation issues and a business perspective for considering software valuation in the context of off shoring decisions and practices.
Intellectual Property, Intangibles, Software, Valuation, Outsourcing, Offshore, Offshoring, Risk, Taxation, Tax haven
© 2010 Social Science Electronic Publishing, Inc. All Rights Reserved. FAQ Terms of Use Privacy Policy Copyright This page was served by apollo 6 in 0.047 seconds.
