Valuing Intellectual Capital

Multinationals and Taxhavens

  • Gio Wiederhold

Part of the Management for Professionals book series (MANAGPROF)

Table of contents

  1. Front Matter
    Pages i-xx
  2. Gio Wiederhold
    Pages 1-7
  3. Gio Wiederhold
    Pages 9-33
  4. Gio Wiederhold
    Pages 35-62
  5. Gio Wiederhold
    Pages 63-84
  6. Gio Wiederhold
    Pages 85-150
  7. Gio Wiederhold
    Pages 151-180
  8. Gio Wiederhold
    Pages 181-201
  9. Gio Wiederhold
    Pages 203-230
  10. Gio Wiederhold
    Pages 231-262
  11. Gio Wiederhold
    Pages 263-322
  12. Back Matter
    Pages 323-543

About this book

Introduction

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 narrowly 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.

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.

Keywords

Intellectual Property International Corporations Offshore Tax Havens Professional Book Taxation Valuation

Authors and affiliations

  • Gio Wiederhold
    • 1
  1. 1.Stanford UniversityStanfordUSA

Bibliographic information

  • DOI https://doi.org/10.1007/978-1-4614-6611-6
  • Copyright Information Springer Science+Business Media New York 2014
  • Publisher Name Springer, New York, NY
  • eBook Packages Business and Economics
  • Print ISBN 978-1-4614-6610-9
  • Online ISBN 978-1-4614-6611-6
  • Series Print ISSN 2192-8096
  • Series Online ISSN 2192-810X
  • About this book
Industry Sectors
Chemical Manufacturing
Consumer Packaged Goods
Pharma