Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a...

International Business is understood as commercial activity which transcends borders. In the era of Globalization, the distinction between domestic business and international business has become insignificant. Most of the domestic firms go international due to some ‘proactive/reactive' factors...

Globalization is the result of a combination of factors. The role of technology is a fundamental feature in shaping what globalization is and what it means for society as a whole. At the same time, important societal values are directly or indirectly affected by the global expansion of world...

Intangible assets and wealth. In recent years, more and more organizations have realized the value of understanding and researching how assets that are not physical in nature can still have a significant effect on economic development – regardless of the level at which one chooses to measure...

The ability to protect and safeguard cultural heritage is of vital importance to some communities. Without the ability to maintain control over these expressions, external subjects could freely appropriate them, which could negatively affect the community’s identity, spirituality, and general...

This paper reviews the international evidence on measuring investment in knowledge-based capital (KBC) and its impact on productivity. On this evidence basis, it provides a conceptual framework to analyse Ireland's performance in this area on macroeconomic, industry and firm levels. The evidence...

Human development, including not just economic growth but also the capability for longer, healthier and more fulfilling lives, depends on innovation and creativity. While various economic, technological, social and other factors influence innovative and creative activity, intellectual property...

In the current US tax system, capital gains are taxed at a lower rate than ordinary income. What does that mean for the sale of IP and intangible assets? Is it possible to convert ordinary income to capital gain by changing the form of the transaction? This article will address anomalies in the...

Intangibles exhibit zero marginal licensing cost, including cross-border intra-firm licensing of intangibles within a multinational corporation (MNC). An MNC may not realise the full profit potential of licensing intangibles intra-firm, however, under suboptimal negotiated transfer pricing...

Research shows that innovations contribute to a firm's performance such as market value. However, research is less specific concerning how innovations contribute to market value. Simplistic assumptions are often made such as additivity, which assumes that the bundle of innovations can be...