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000029019 022__ $$a2957-8256$$qOnline
000029019 0247_ $$a10.34667/tind.29019$$2doi
000029019 035__ $$aWIPO/PUB/ECONSTAT/WP/37/EN
000029019 035__ $$a(OCoLC)1159946294
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000029019 041__ $$aeng
000029019 24502 $$aA missing link in the analysis of global value chains :$$bcross-border flows of intangible assets, taxation and related measurement implications.
000029019 2460_ $$aEconomic Research Working Paper No. 37
000029019 264_1 $$aGeneva, Switzerland :$$b[World Intellectual Property Organization],$$c2017.
000029019 300__ $$a60 pages ;$$c[28] cm.
000029019 336__ $$atext$$btxt$$2rdacontent
000029019 337__ $$aunmediated$$bn$$2rdamedia
000029019 338__ $$avolume$$bnc$$2rdacarrier
000029019 4901_ $$aEconomics Working Papers
000029019 516__ $$aDigital publication.
000029019 520__ $$aUnderstanding cross-border flows of disembodied knowledge, often associated with intellectual property (IP), is essential to analyzing how modern economies operate. This paper documents how available data to document these IP flows are distorted by various factors, including tax planning by multinational enterprises. It finds that tax-induced mismeasurement could be more than 35%, and greater for individual countries particularly high-tax-rate countries.
000029019 650_0 $$aIntellectual property.
000029019 7001_ $$aWunsch-Vincent, Sacha.
000029019 830_0 $$aEconomics Working Papers.
000029019 8564_ $$9c21d8f0d-e54d-472b-ba82-cdb35efa2157$$s2358107$$zComplete document (PDF)$$uhttps://tind.wipo.int/record/29019/files/wipo_pub_econstat_wp_37.pdf
000029019 901__ $$aWIPO/PUB/ECONSTAT/WP/37
000029019 902__ $$a4227_en
000029019 903__ $$aEconomics working papers
000029019 904__ $$aWorking paper
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