Abstract

http://ssrn.com/abstract=1346447
 
 

References (57)



 


 



The Valuation of Intellectual Property in Offshoring Decisions


Gio Wiederhold


Stanford University

Amar Gupta


Pace University - The Seidenberg School of Computer Science and Information Systems

David Branson Smith


McGuire Center for Entrepreneurship, Eller College of Management, University of Arizona

S.G. Tessler


affiliation not provided to SSRN

February 19, 2009


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.

Keywords: Intellectual Property, Intangibles, Software, Valuation, Outsourcing, Offshore, Offshoring, Risk, Taxation, Tax haven

JEL Classification: G12, G15, G31, F20

working papers series





Not Available For Download

Date posted: February 19, 2009 ; Last revised: May 14, 2014

Suggested Citation

Wiederhold, Gio and Gupta, Amar and Smith, David Branson and Tessler, S.G., The Valuation of Intellectual Property in Offshoring Decisions (February 19, 2009). Available at SSRN: http://ssrn.com/abstract=1346447

Contact Information

Gio Wiederhold (Contact Author)
Stanford University ( email )
Stanford, CA 94305
United States
Amar Gupta
Pace University - The Seidenberg School of Computer Science and Information Systems ( email )
163 William Street
New York, NY 10038
United States
David Branson Smith
McGuire Center for Entrepreneurship, Eller College of Management, University of Arizona ( email )
Tucson, AZ 85721
United States
HOME PAGE: http://next.eller.arizona.edu/people/
S.G. Tessler
affiliation not provided to SSRN ( email )
Feedback to SSRN


Paper statistics
Abstract Views: 929
Paper comments
No comments have been made on this paper

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.406 seconds