A missing link in the analysis of global value chains: cross-border flows of intangible assets, taxation and related measurement implications
Download or Read eBook A missing link in the analysis of global value chains: cross-border flows of intangible assets, taxation and related measurement implications PDF written by World Intellectual Property Organization and published by WIPO. This book was released on 2017 with total page 60 pages. Available in PDF, EPUB and Kindle.
| Author | : World Intellectual Property Organization |
| Publisher | : WIPO |
| Total Pages | : 60 |
| Release | : 2017 |
| ISBN-10 | : |
| ISBN-13 | : |
| Rating | : 4/5 ( Downloads) |
Book Synopsis A missing link in the analysis of global value chains: cross-border flows of intangible assets, taxation and related measurement implications by : World Intellectual Property Organization
Book excerpt: Understanding cross-border flows of disembodied knowledge, often associated with intellectual property (IP), is essential to analyzing how modern economies operate. This paper documents how available data to document these IP flows are distorted by various factors, including tax planning by multinational enterprises. It finds that tax-induced mismeasurement could be more than 35%, and greater for individual countries particularly high-tax-rate countries.
