Assessing Fair Value of IP

Assessing Fair Value of IP

This WebEx has been prepared for M&A, corporate finance, accounting and tax professionals with an interest in IP valuation. With the use of example case studies we explore some of the differences in IP valuation requirements under the tax and accounting regulations, particularly in the context of the biggest changes to tax rules in a generation courtesy of the OECD’s project to tackle tax avoidance activities (known as the ‘BEPS’ project).

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Although potential differences in IP valuation results for accounting and tax purposes is not a new phenomenon, we expect these differences to be bigger as a result of BEPS. Largely, this is down to changes in the transfer pricing rules, which govern the allocation of profit to jurisdictions in a multinational group. Failure to properly consider the tax perspective and to manage the tax and accounting differences can lead to higher and unexpected tax costs and potentially material goodwill write-offs.

M&A deals, group restructurings, asset acquisitions or disposals can all trigger the need for a valuation of IP. We advise consideration of both tax and accounting rules at the point of considering IP structures and when performing IP valuations, for example during the course of an M&A deal rather than ex-post.  

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