Posts Tagged "MNE"

BEPS and Intangibles: How does it impact IP tax structures?

Posted on Feb 1, 2018

BEPS and Intangibles: How does it impact IP tax structures?

Intangible assets constitute a major value-driver for multi-national enterprises (MNEs). This is even more so for companies that rely on valuable intangibles rather than physical assets to generate financial returns. Intangibles such as patents, design, trademarks (or brands) and copyrights are generally easy to identify, value and transfer and as such attractive for multi-national tax planning structures especially as these rights usually does not have a fixed geographical basis and is highly mobile as a result can be relocated without significant costs. Many MNEs utilize IP structuring...

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