Valuation and Pricing of Technology-Based Intellectual Property
Average customer rating: 5 out of 5 stars
  • Budding inventors/entrepreneurs will want this book
  • My clients rate this book "Superb!"
  • Looks great so far !
  • Excellent work
  • Some thoughts from a competing author
Valuation and Pricing of Technology-Based Intellectual Property
Richard Razgaitis
Manufacturer: Wiley
ProductGroup: Book
Binding: Hardcover

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ASIN: 047125049X

Book Description

Are you looking for a comprehensive approach to determining the future of new technologies based on technology rights, risk assignment, the art of deal-making, and deal economics? This indispensable tool provides you with complete coverage of the issues, methods, and art of valuing and pricing early-stage technologies including backgrounds in the core concepts, sources of value, methods of valuation, equity realizations, and negotiation strategies--all based on the author's real-world experiences.

Order your copy today!

Customer Reviews:

5 out of 5 stars Budding inventors/entrepreneurs will want this book.......2006-08-16

As an accountant outside of the IP field, I found this to be a good tool to "round out" my business acumen. Enjoyed the presentation of pricing models.

5 out of 5 stars My clients rate this book "Superb!".......2006-03-07

Richard is a very well known authority among those of us who are involved in the technology commercialization industry. As a technology commercialization business coach, I hear regularly that Richard's advice in his books is extremely helpful in the most important areas of their work. You can count on the validity of Richard's information...he's been in the trenches and around technology commercialization for many years.

If you want to be successful in commercializing technology get Richard's books, study them and put his advice and suggestions into practice.

~John L. Jenkins, The Coach
john@yourcoachingedge.com

4 out of 5 stars Looks great so far !.......2005-10-22

I'm just through a couple of selected chapters, but I am certain that this book will provide me with an amazing outlook. It's very rounded, and includes a vast amount of information about licencing strategy, along with everything else. I suggest looking at the available images for the index (link to it somewhere on this page) and checking them out. Good stuff.

5 out of 5 stars Excellent work.......2005-09-20

Dr. Razgaitis has achieved an excellent job in illustrating most types of market-practiced methods in the valuation & pricing of tech-based intellectual property. He has done it not just in a coherent manner, but also with a touch of humourous & philosophical elements, which makes the book a surprisingly enjoyable read. Despite the fact that each valuation methods has different, or even diverse, characteristics, Dr. Razgaitis managed to clearly present how each method can be practically applied in various situations, and how these methods can be jointly applied to solve business problems. He has skillfully provided knowledge & guidelines for readers to come up with their own judgement regarding what methods to be applied in various real-world situations, rather than promoting a particular method as the 'silver bullet', like some other authors may attempt to do; this is refreshing & pragmatic as technology valuation is both art & science. The references of the book are also highly valuable, as they provides good pointers to resources that would enable readers to practice the methods.

5 out of 5 stars Some thoughts from a competing author.......2003-06-24

Dr. Razgaitis has tackled an area that contains the most difficult question facing professionals and intellectual property owners - how to value and price embryonic technology.

In recent years many have attempted to educate us on the subject of valuing intellectual property. Complex financial theories and spread-sheet models emerged, especially during the e-business bubble as some strove to explain the unexplainable valuations of enterprises whose only assets were intangible. Dr. Razgaitis obviously knows and understands the theories, but doesn't let the reader escape into flights of fancy, instead bringing one back to earth gently, sometimes with humor, sometimes with real-life anecdotes.

This book allows the reader to seek information to a depth that he or she wishes. As an example, the Monte Carlo technique is presented in all its complexity for those willing and able to study it. At the same time, mathematically challenged readers can still come away with an understanding of what is going on. The author is skilled in clearly explaining complexities and the many well designed charts and tables greatly assist the reader.

These are just some of the features that set this book apart and give it a strong practical value to all of those who create and exploit technology assets, and to those who advise them. Anyone in those roles should have this book within easy reach.
Transfer Pricing Methods: An Applications Guide
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    Transfer Pricing Methods: An Applications Guide
    Robert Feinschreiber
    Manufacturer: Wiley
    ProductGroup: Book
    Binding: Hardcover

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    ASIN: 0471573604

    Book Description

    Advanced praise for Transfer Pricing Methods
    "Feinschreiber and a team of renowned executives have provided the definitive transfer-pricing guide to this challenging area. At a time when many companies are reviewing documents, policies, and procedures, it's wonderful to have a concise, clearly written reference focused on what may be the most critical corporate tax issue."
    -Charles R. Goulding, Managing Director, Tax
    Cooper Industries, Inc.
    "It is refreshing to find a treatise on transfer pricing that combines practical business considerations, economic theory, and a discussion of technical tax rules in a way that is meaningful not only for large corporate enterprises but also small and medium-sized businesses."
    -Vikram A. Gosain, JD, CPA, Director of Transfer Pricing
    General Electric Capital Corporation
    "This well-written book will be useful both to attorneys new to the practice area and to older hands. It includes very helpful discussions on valuation issues that will be particularly useful for in-house counsel and accountants."
    -Joseph C. Mandarino, Partner
    Troutman Sanders, LLP
    "Feinschreiber and his contributors have cogently explained hundreds of useful facets in the transfer pricing field that have taken others volumes to articulate. The busy professional should consider this book in his or her quest for knowledge in the scintillating tax specialty."
    -Charles L. Crowley, Partner
    ITS/Customs and International Trade Practice, Ernst & Young, LLP
    "Transfer Pricing Methods . . . should become a standard tool for every owner-managed and mid-cap multinational."
    -Enrique MacGregor, Principal-in-Charge, Transfer Pricing Services
    Grant Thornton LLP
    "Bob's vast experience in transfer pricing matters has again been captured between the covers of a book. Thank you, Bob, and your contributing colleagues, for producing another valuable helpmate."
    -Alan Getz, Vice President and General Manager, Tax
    Mitsui & Co., Inc. (U.S.A.)
    "Feinschreiber's current publication is a practical handbook that presents transfer pricing tools that can assist tax professionals of mid-sized companies to optimize profits, manage cash flows, and moderate taxes in a defensible manner."
    -Per H. Hasenwinkle, National Practice Leader, Transfer Pricing
    BDO Seidman, LLP

    Download Description

    There has never been an easy-to-use and convenient book that addresses salient and fundamental transfer pricing issues . . . until now. Designed to specifically assist mid-sized businesses facing transfer pricing issues now and in the future, Transfer Pricing Methods is a comprehensive guide that provides in-depth coverage of various transfer pricing methods and applications that are available to today's mid-sized corporations. An invaluable reference for all tax managers, CEOs, and CFOs, Transfer Pricing Methods provides a practical focus on the techniques available and their consequences. Featuring contributions from industry experts, complete coverage includes: Comparable profits methods Cost sharing Transactional net-margin method Adjustments of interest rates Resale price techniques Benefiting from the cost-plus method Market share Organisation for Economic Co-operation and Development guidelines Life-cycle analysis Use of multiple-year data
    Global Transfer Pricing Solutions Third Edition
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      Global Transfer Pricing Solutions Third Edition

      Manufacturer: Worldtrade Executive, Inc.
      ProductGroup: Book
      Binding: Paperback

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      ASIN: 1893323781

      Product Description

      Reduce your in-country tax exposure when you build a global business strategy that balances your business goals with sound transfer pricing and tax compliance policies. You'll find insight into the major worldwide transfer pricing regimes with in-depth analysis of proactive transfer pricing management, e-commerce, intellectual property, and much, much more. An aggressive market strategy is important to successfully growing a business in any new global market. But, when this strategy doesn't coincide with the often intricate policies of the local tax authorities, profit margins and even the overall business strategy of your company could be at risk. Because that's a risk you can't afford to take, Global Transfer Pricing Solutions walks you through innovative strategies that will help you build an effective transfer pricing policy ... and build your market share as well.
      Transfer Pricing Rules and Compliance Handbook
      Average customer rating: Not rated
        Transfer Pricing Rules and Compliance Handbook
        Marc M. Levey , Steven C. Wrappe , and Kerwin Chung
        Manufacturer: CCH, Inc.
        ProductGroup: Book
        Binding: Paperback

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        3. Transfer Pricing of Intangibles. Transfer Pricing of Intangibles.

        ASIN: 0808015532
        Release Date: 2006-11-01

        Product Description

        Transfer Pricing Rules and Compliance Handbook is a valuable overview and introduction for those involved in transfer pricing decisions in the United States, as well as foreign tax and business professionals with a need to deal with U.S. transfer pricing rules. It is the perfect introductory book for practitioners new to transfer pricing issues and business executives and financial managers who need to understand these important principles and rules that impact multinational business entities and operations. The book addresses the growing need for a working level of understanding of transfer pricing concepts. Over the last decade, transfer pricing decisions have become more important to multinational entities. The sheer magnitude of potential adjustments, combined with the ability to trigger cross-border tax disputes and the potential to have a material impact on financial reporting, ensures that transfer pricing will remain an area of continued corporate vigilance. Given the potential for transfer pricing decisions to globally impact tax, financial and operational results, it is important that financial and operational personnel at multinational entities who are making transfer pricing decisions possess the information they need. This book includes topics that will help them to make informed decisions. Such topics include: - the U.S. rules governing transfer pricing - how taxpayers can document transfer pricing determinations to avoid disputes - how to manage a transfer pricing examination - post-examination procedural alternatives to resolve transfer pricing disputes, and much more. This book also discusses the advance pricing agreement (APA) procedure, an approach whereby taxpayers prospectively agree with one or more tax authorities regarding their transfer pricing determinations. Finally, it covers the impact of transfer pricing on other tax issues, the impact of transfer pricing on non-tax regulatory issues including customs valuations, Section 404 of
        Early-Stage Technologies: Valuation and Pricing (Intellectual Property-General, Law, Accounting & Finance, Management, Licensing, Special Topics)
        Average customer rating: 4.5 out of 5 stars
        • Jewel in the Crown of Technology Valuation Reference Books
        • Engaging Book for a Technical Subject
        • Great Teaching Tool
        Early-Stage Technologies: Valuation and Pricing (Intellectual Property-General, Law, Accounting & Finance, Management, Licensing, Special Topics)
        Richard Razgaitis
        Manufacturer: John Wiley & Sons
        ProductGroup: Book
        Binding: Hardcover

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        4. Essentials of Licensing Intellectual Property (Essentials (John Wiley)) Essentials of Licensing Intellectual Property (Essentials (John Wiley))

        ASIN: 0471328561

        Book Description

        Comprehensive coverage of the issues, methods, and art of valuing and pricing early-stage technologies To develop or not to develop; to license or not to license; what price will be a true reflection of the product's value from both the buyer's and seller's point of view? These questions are crucial to companies dependent on intellectual property—particularly technology companies, universities, and biotech companies. The risks associated with early-stage technology are high, and decisions must often be made years before any potential product will reach the market. In Early-Stage Technologies: Valuation and Pricing, Richard Razgaitis presents TR-R-A-DE™, a comprehensive approach to determining the future of new technologies based on technology rights, risk assignment, the art of deal-making, and deal economics. He considers the key components involved in a licensing transaction, offers a detailed presentation of six valuation methods for intellectual property, examines risk in both quantitative and qualitative terms, and explores the negotiation strategy and structuring of agreements that are the keys to the art of technology rights deal-making. Early-Stage Technologies is an indispensable tool for anyone involved in the development, valuation, and licensing of intellectual property, the most valuable resource and driving force of the information age.

        Customer Reviews:

        5 out of 5 stars Jewel in the Crown of Technology Valuation Reference Books.......2002-05-25

        Of all the technology valuation reference books I have read, this one is by far the best. Richard has compiled and condensed the most useful valuation techniques/methods into his book, and it's easy reading. However, if you're just looking for one tried and true, quick and dirty recipe to value all technologies in all markets and in all business conditions you'll be disappointed. Richard has provided an excellent collection of methods, however unlike many authors, he writes for the business professional and thus he requires the reader to use professional judgment, coupled with good business intelligence (information) to select and then apply the methodologies. Basically, there are rarely easy and simple answers when valuating technologies, however Richard's book makes it a heck of a lot easier and the results provide a more credible foundation for commencing valuation negotiations.

        5 out of 5 stars Engaging Book for a Technical Subject.......2000-12-13

        I enjoyed reading Dr. Razgaitis book on the Early -Stage Technologies. It covered the different basic approaches to valuation. I specifically liked his analysis of the 25% rule and the Monte Carlo method for valuations. These two methods are on opposite ends of the difficulty spectrum of valuations. The details mentioned in those two methods has allowed me to strengthen the valuation reports that we do at Inavisis, Inc.

        I also liked Chapter five which covers the Rating/ranking method to determine valuation. Although the chapter was general in nature, it outlined the basic principles that appraisal professional use in their valuation report and in litigation environment to support their analysis.

        I use the stories outlined in the book in many of my valuation training courses. Dr. Razgaitis book is a must for the libraries of appraisal professional.

        Sam Khoury

        4 out of 5 stars Great Teaching Tool.......2000-04-02

        Effective and very thorough in its detail
        International Transfer Pricing: The Valuation of Intangible Assets
        Average customer rating: 3 out of 5 stars
        • Good Content, Poor Writing
        International Transfer Pricing: The Valuation of Intangible Assets
        Monica Boos
        Manufacturer: Kluwer Law International
        ProductGroup: Book
        Binding: Hardcover

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        1. Transfer Pricing Methods: An Applications Guide Transfer Pricing Methods: An Applications Guide

        ASIN: 904119925X

        Book Description

        The valuation of intangible assets causes tax lawyers and economists a lot of trouble. And when assets cross borders, it gets worse. The (maybe not so-surprising) result is that a considerable number of multinational enterprises use a transfer pricing method to value intangible assets that seems not to comply with regulations of either home or host tax authorities. Although this is a matter of the utmost practical concern, the persistence even growth of the problem clearly raises theoretical issues. This volume considers the valuation of intangible assets from both perspectives, theory and practice, building its practical recommendations on a sound theoretical analysis of the appropriateness of transfer pricing rules for intangible assets as well as on the adequacy of transfer pricing standards and methods for the economic reality of multinational enterprises.

        With expert insight into the difficulties inherent in the current regulatory approaches to valuing intangible asset transfers within multinational enterprise networks, the author combines three strands of current concerns, namely:

        research into the theory of the multinational enterprise, intangible asset valuation, and international transfer pricing; comparison of transfer pricing policies when intangibles are involved; and the ongoing policy discussions on the subject among international organizations, tax authorities, and taxpayers. The price-setting behavior of multinational enterprises; why intangibles are valuable; the elusiveness of economic fairness standards when every case is different these are among the thought-provoking issues raised in this book. As both a thorough summary of the major ideas and key public policies in its specialized field and a clarifying presentation of recommendations as well as topics and issues for further research, International Transfer Pricing The Valuation of Intangible Assets will greatly benefit international taxation professionals, whether in business, government, or academia.

        Customer Reviews:

        3 out of 5 stars Good Content, Poor Writing.......2003-10-30

        This book brings together a lot of information that I have not found elsewhere in one place.
        Be warned, however, that it looks like this book was never carefully proofread by a native english speaker. There are many grammatical errors, the sentence construction is so awkward at times that I had to read some things 2 or 3 times to get a sense of what she is saying and there are even some spelling errors. This was especially irritating because I paid over $100 for the book and expected a higher quality product.
        Intrafirm Trade and Global Transfer Pricing Regulations
        Average customer rating: 5 out of 5 stars
        • Dr. Tang: The Authority on Transfer Pricing
        Intrafirm Trade and Global Transfer Pricing Regulations
        Roger Y. W. Tang
        Manufacturer: Quorum Books
        ProductGroup: Book
        Binding: Hardcover

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        ASIN: 1567200397

        Book Description

        Transfer pricing is the most important issue in international taxation today, but transfer pricing regulations for the United States and its major trading partners have changed significantly over the past decade. Professor Tang explains these changes and their impact on trade among multinational companies. In doing so he covers not only changes in U.S. regulations and their effects on multinational companies, but also the changes that have taken place in Canada, Mexico, China, Japan, the United Kingdom, Germany, France, the OECD, and elsewhere, and their impact on U.S. business. Also discussed in detail are the advance pricing agreements (APA) programs of the United States and Canada; a new paradigm for resolving a variety of issues that have arisen recently in intrafirm trade and transfer pricing; and, for business executives, an approach for managing a corporate transfer pricing system. The book is an essential reading for professionals and their colleagues in the academic community.

        Customer Reviews:

        5 out of 5 stars Dr. Tang: The Authority on Transfer Pricing.......2000-09-22

        With "Intrafirm Trade and Global Transfer Pricing Regulations," Dr. Tang has proven why he remains one of the leading experts of the dynamic environment that is transfer pricing. His comprehensive analysis of development trends in global regulations with relation to local arenas reveals the depth of his vast knowledge, and his more than twenty years of experience in the field. This book is an essential reference for academics specializing in transfer pricing, and a valuable guide for students alike.
        Customs Valuation and Transfer Pricing: Is It Possible to Harmonize Customs and Tax Rules? (Series on International Taxation)
        Average customer rating: Not rated
          Customs Valuation and Transfer Pricing: Is It Possible to Harmonize Customs and Tax Rules? (Series on International Taxation)
          Juan Martin Jovanovich
          Manufacturer: Kluwer Law International
          ProductGroup: Book
          Binding: Hardcover

          InternationalInternational | Taxes | Accounting | Industries & Professions | Business & Investing | Subjects | Books
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          ASIN: 9041198881

          Book Description

          Although valuation is fundamental to both tax and customs liability in international transactions, values calculated by the two regimes can differ, often markedly, in situations where no clear rules of transfer pricing apply. This book is a problem-solving guide for lawyers charged with valuating transactions in their client's or company's best interests. Through detailed examination of relevant guidelines, transfer pricing methodologies, and business realities prevailing among multinational enterprises, Customs Valuation and Transfer Pricing offers a cogent and convincing account of how tax and customs transfer pricing regimes may be harmonized. Among the essential elements of this important thesis, the author discusses the following in depth: + the OECD Transfer Pricing Guidelines; + the GATT/WTO Valuation Code (GVC); + the arm's length principle; + methods, both traditional and new, of determining whether the parties' relationship influenced the price; and + additions to and deductions from the customs value. The study concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing compensatory adjustments to transaction value would be consistent with Article 1 of the GVC. Customs Valuation and Transfer Pricing demonstrates that, with all the tools now available in today's global economy, there is little reason to leave disparity between tax value and customs value unchallenged. This book will continue to be an important resource for business lawyers for many years to come.
          Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America
          Average customer rating: 4 out of 5 stars
          • Good introduction to Transferprice Literature
          Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America
          Lorraine Eden
          Manufacturer: University of Toronto Press
          ProductGroup: Book
          Binding: Hardcover

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          1. Transfer Pricing Methods: An Applications Guide Transfer Pricing Methods: An Applications Guide

          ASIN: 0802007767

          Book Description

          Governments face complex problems in taxing crossborder, intrafirm transactions of multinational enterprises. Such transactions dominate world trade flows and critically affect national tax revenues. However, their values - transfer prices - are set typically inside the multinationals. As a result, governments have established complicated rules based on the arm's length standard to discourage transfer price manipulation.

          This book draws on the fields of international business, economics, accounting, law, and public policy as they pertain to transfer pricing. It includes a state-of-the-art review of the economic theory of transfer pricing; an international business approach to multinationals and intrafirm trade in North America; complete outlines of the corporate income tax laws and regulations in Canada, the United States, and Mexico as they apply to transfer pricing; a thorough discussion of the roles of the U.S. Treasury and the OECD in developing the arm's length standard; summaries of key transfer pricing court cases; samples of accounting practices and problems; and a critical look at the current tax issues and public policy proposals in regard to taxing multinationals in the twenty-first century.

          Taxing Multinationals should be of interest to practitioners, researchers, and policy makers who deal with multinational enterprises, international taxation, and intrafirm transactions.

          Customer Reviews:

          4 out of 5 stars Good introduction to Transferprice Literature.......2002-04-05

          Perhaps the best (introduction) book on transferprices and multinationals I've ever read. Eden provides a good introduction in the economic theory of multinationals founded on the theory of the firm. Afterwards, she presents the microeconomic basis of the effects of taxation on the production process within the MNE. Propositions for a future taxation system in the EU are made, also the unitary concept is evaluated.
          Transfer Pricing in the 1990s: Tax Management Perspectives
          Average customer rating: Not rated
            Transfer Pricing in the 1990s: Tax Management Perspectives
            Roger Y.W. Tang
            Manufacturer: Quorum Books
            ProductGroup: Book
            Binding: Hardcover

            InternationalInternational | Taxes | Accounting | Industries & Professions | Business & Investing | Subjects | Books
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            ASIN: 0899307760

            Book Description

            Transfer pricing is a dynamic and multidimensional topic that has captured the attention of academicians, corporate executives, and tax authorities for many decades. The issues of transfer pricing are very complex and the stakes are extremely high because more than 40 percent of international trade is trade between related entities. This book examines many important tax and management issues related to transfer pricing. These issues include new transfer pricing regulations and their implications, the selection of proper transfer pricing methods, major environmental variables, and issues concerning the administration of a transfer pricing system. The author also presents many interesting findings from a recent study on U.S. transfer pricing practices. The author begins by describing the nature of intrafirm transactions in a corporate environment and the significance of intrafirm transactions in international trade. Recent changes and major transfer pricing legislation and regulations in the United States are explained. New transfer pricing regulations in Canada, Japan, South Korea, and the European Community and their implications are also discussed. These are followed by a presentation on research methodology and profile of 143 respondent firms. The author then explains the findings on transfer pricing methods and environmental variables of international transfer pricing. Current transfer pricing practices are compared with those of an earlier study done in 1977. Other issues such as system objectives, resolution of policy conflicts, and policies on outside purchases are covered by this monograph. General conclusions from this research and suggestions for further research are also provided.

            Books:

            1. Valuation: Measuring and Managing the Value of Companies, Third Edition (University Edition)
            2. Wall Street Journal Guide to Understanding Money and Investing (Wall Street Journal Guide to Understanding Money & Investing)
            3. West Federal Taxation 2007: Comprehensive Volume (with RIA Checkpoint Online Database Access Card, Turbo Tax Business CD-ROM, and Turbo Tax Basic)
            4. Wiley CPA Exam Review 2007 4-volume Set (Wiley Cpa Examination Review (4 Vol Set))
            5. Wiley GAAP 2007: Interpretation and Application of Generally Accepted Accounting Principles (Wiley Gaap)
            6. Wiley GAAP 2007: Interpretation and Application of Generally Accepted Accounting Principles (Wiley Gaap)
            7. Wiley GAAP 2007: Interpretation and Application of Generally Accepted Accounting Principles (Wiley Gaap)
            8. Wiley GAAP 2007: Interpretation and Application of Generally Accepted Accounting Principles (Wiley Gaap)
            9. Wiley GAAP 2007: Interpretation and Application of Generally Accepted Accounting Principles (Wiley Gaap)
            10. Wiley IFRS 2007: Interpretation and Application of International Financial Reporting Standards

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