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  • Book
  • © 2014

Valuing Intellectual Capital

Multinationals and Taxhavens

Authors:

  • Contains never-before published research into offshored intellectual property (IP)
  • Offers CFOs, corporate auditors, corporate financial analysts, corporate planners, and economists working in industry practical methods for measuring the value of intangible assets within their company
  • Author is an emeritus professor at Stanford University and a leading consultant on IP valuation
  • Includes supplementary material: sn.pub/extras

Part of the book series: Management for Professionals (MANAGPROF, volume 23)

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eBook USD 79.99
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  • Read on any device
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Softcover Book USD 99.99
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  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 139.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
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Table of contents (10 chapters)

  1. Front Matter

    Pages i-xx
  2. International Corporations and Taxes

    • Gio Wiederhold
    Pages 1-7
  3. Growth of a Multinational Corporation

    • Gio Wiederhold
    Pages 9-33
  4. The Value of Intellectual Capital

    • Gio Wiederhold
    Pages 35-62
  5. Transfer Pricing and Rights Transfers

    • Gio Wiederhold
    Pages 63-84
  6. Valuation Methods for IP

    • Gio Wiederhold
    Pages 85-150
  7. Taxhavens

    • Gio Wiederhold
    Pages 151-180
  8. Taxation of MNC

    • Gio Wiederhold
    Pages 181-201
  9. US Taxation

    • Gio Wiederhold
    Pages 203-230
  10. Effect on the National Economy

    • Gio Wiederhold
    Pages 231-262
  11. Recommendations

    • Gio Wiederhold
    Pages 263-322
  12. Back Matter

    Pages 323-543

About this book

Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies.  This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets.  Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called “fiscal cliff” that was partially averted by passage of the American Taxpayer Relief Act on New Year’s day  2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms.

CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company’s income, earnings, and obligations.​ Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience.

Authors and Affiliations

  • Stanford University, Stanford, USA

    Gio Wiederhold

About the author

Gio Wiederhold is professor emeritus of Computer Science at Stanford University. He holds a PhD from the University of California, San Francisco and an honorary D.Sc. from the National University of Ireland, Galway. He has been elected as a fellow of the ACM, the IEEE, and the ACMI. Gio has been consulting on technical- and business-related issues since 1965 in government, academia, and industry, including several multinationals in finance, computing, and pharmaceuticals. He currently teaches two courses at Stanford: Business on the Internet and Software Economics.

Bibliographic Information

  • Book Title: Valuing Intellectual Capital

  • Book Subtitle: Multinationals and Taxhavens

  • Authors: Gio Wiederhold

  • Series Title: Management for Professionals

  • DOI: https://doi.org/10.1007/978-1-4614-6611-6

  • Publisher: Springer New York, NY

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: Springer Science+Business Media New York 2014

  • Hardcover ISBN: 978-1-4614-6610-9Published: 08 August 2013

  • Softcover ISBN: 978-1-4899-8726-6Published: 27 August 2015

  • eBook ISBN: 978-1-4614-6611-6Published: 13 August 2013

  • Series ISSN: 2192-8096

  • Series E-ISSN: 2192-810X

  • Edition Number: 1

  • Number of Pages: XX, 543

  • Number of Illustrations: 8 b/w illustrations, 100 illustrations in colour

  • Topics: Business Taxation/Tax Law, Accounting/Auditing, Management

Buy it now

Buying options

eBook USD 79.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 99.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 139.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access