January 26, 2021
Yesterday, the publication of a new book has been announced: “Intangibles in the World of Transfer Pricing: Identifying – Valuing – Implementing.” Published by Springer International Publishing, it is available online through Springer Professional, or as a printed version via bookstores. Edited by four Deloitte partners.
The hardcover version has 733 pages in 46 chapters, covering all different aspects and details of the treatment of intangible assets in transfer pricing, including 20 country-specific chapters.
Although only shippable in five to six weeks, the announcement sounds very promising, showing potential for the book to become a standard reference in a scattered and confusing area. Certainly a must read for valuation and transfer pricing professionals.
MARKABLES is mentioned in the book as source for royalty rates and other comparable data. The authors conclude: “MARKABLES can thus be used to search for transactions in a comparable industry and, based on the implied license rates, to identify a range of comparable license rates for optimistic, pessimistic and average scenarios.” (page 190).