The Changing Nature of Intellectual Property and Intangible Assets We discuss the four basic types of intellectual property: Patents, trademarks, copyrights, and trade secrets. As the world evolves, new intellectual property and intangible assets are being created, and the definitions o...... >>Read More

Tax Issues Related to Intellectual Property Transfer pricing is the practice by which the price or fee for use of an asset is established for transfer from one affiliated company to another. In a simple example, two companies merge operations and the larger of the...... >>Read More

IP in Business Transactions Once again we focus on context, and one that affects most publicly traded business transactions today. Greater scrutiny from the SEC and more stringent regulations from the financial accounting standards board (FASB) are...... >>Read More

IP in Bankruptcy, Reorganization, and Securitization Throughout this Primer we often refer to the importance of context and time in establishing real value for intellectual property. In no other situation is time as critical as it is in a bankruptcy or reorganization—and...... >>Read More

Practical IP & Intangible Asset Guidelines There are some basic truths connected with the valuation of any IP, one of those being that there is always some uncertainty as to the conclusion of value -- this is perhaps the most important rule of valuation. In deali...... >>Read More