Intangibles in Different Industries

Marc C. Hübscher () and Niklas Martynkiewitz ()
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Marc C. Hübscher: Deloitte
Niklas Martynkiewitz: Deloitte

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 115-139 from Springer

Abstract: Abstract Purchase price allocations (PPAs) primarily serve for valuing tangible and intangible assets that result from acquisitions. Even though the values derived for the assets can generally not be used directly for transfer pricing purposes, public information available on purchase price allocations is of interest and may be used for valuing intangibles for transfer pricing purposes. To this end, in addition to a brief theoretical summary of PPAs and their implementation, we have conducted an empirical study based on published data from 631 large corporate transactions. Besides analyzing PPAs by industry, this chapter also provides a qualitative assessment of the most important value drivers per industry.

Keywords: Purchase price allocation; Business valuations; Value driver; Industry (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_7

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DOI: 10.1007/978-3-319-73332-6_7

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