Approaches and methods of valuation of intangible assets - a comparison of the OECD Transfer Pricing Guidelines and International Valuation Standards

Přístupy a metody ocenění nehmotných aktiv - porovnání Směrnice OECD k převodním cenám a Mezinárodních oceňovacích standardů

Pavel Svačina

Oceňování, 2022, vol. 15, issue 4, 44-60

Abstract: This paper discusses the differences in intangible asset valuation approaches and methods enshrined in the OECD Transfer Pricing Guidelines and International Valuation Standards. The paper identifies some overlap, but also significant differences both at the level of the concept (category) of value and at the level of the main valuation methods themselves. At the level of the methods themselves, the typology of the main methods and their internal principles are compared. Special attention is given to the substantially different concept and use of the concept/method of profit-split between the IVS and the OECD.

Keywords: Transfer Pricing; Valuation; Intangible Assets; Intellectual property; Profit-split; Převodní ceny; Ocenění; Nehmotná aktiva; Duševní vlastnictví; Rozdělení zisku (search for similar items in EconPapers)
JEL-codes: G12 L24 O34 (search for similar items in EconPapers)
Date: 2022
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DOI: 10.18267/j.ocenovani.286

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