TY  - GEN
N2  - 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.
DO  - 10.34667/tind.29019
DO  - doi
AB  - 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.
T1  - A missing link in the analysis of global value chains :cross-border flows of intangible assets, taxation and related measurement implications.
AU  - Wunsch-Vincent, Sacha.
L1  - https://tind.wipo.int/record/29019/files/wipo_pub_econstat_wp_37.pdf
LA  - eng
ID  - 29019
L4  - https://tind.wipo.int/record/29019/files/wipo_pub_econstat_wp_37.pdf
KW  - Intellectual property.
SN  - 2957-8256
TI  - A missing link in the analysis of global value chains :cross-border flows of intangible assets, taxation and related measurement implications.
L2  - https://tind.wipo.int/record/29019/files/wipo_pub_econstat_wp_37.pdf
LK  - https://tind.wipo.int/record/29019/files/wipo_pub_econstat_wp_37.pdf
UR  - https://tind.wipo.int/record/29019/files/wipo_pub_econstat_wp_37.pdf
ER  -