The Valuation of Intellectual Property in Offshoring Decisions
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
affiliation not provided to SSRN
February 19, 2009
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, F20working papers series
Date posted: February 19, 2009 ; Last revised: May 14, 2014
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