Oceňování 2022, 15(4):44-60 | DOI: 10.18267/j.ocenovani.286

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

Pavel Svačina
Doc. Ing. Pavel Svačina, Ph.D. - docent; Katedra financí a oceňování podniku, VŠE v Praze

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
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Článek je zpracován jako jeden z výstupů výzkumného projektu Institucionální podpory pod evidenčním číslem IP100040.

JEL classification: G12, L24, O34

Published: March 1, 2023  Show citation

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Svačina, P. (2022). Approaches and methods of valuation of intangible assets - a comparison of the OECD Transfer Pricing Guidelines and International Valuation Standards. Oceňování, 15(4), 44-60. doi: 10.18267/j.ocenovani.286
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