\(
\def\WIPO{World Intellectual Property Organisation}
\)
A missing link in the analysis of global value chains : cross-border flows of intangible assets, taxation and related measurement implications.
2017
Files
Details
Title
A missing link in the analysis of global value chains : cross-border flows of intangible assets, taxation and related measurement implications.
Variant Title
Economic Research Working Paper No. 37
Author
Item Type
Working paper
Description
60 pages ; [28] cm.
ISSN
2957-8256
Summary
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.
Series
Type of File
Digital publication.
Series
Economics Working Papers.
Translations
Published
Geneva, Switzerland : [World Intellectual Property Organization], 2017.
Language
English
Record Appears in