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\def\WIPO{World Intellectual Property Organisation}
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A missing link in the analysis of global value chains : cross-border flows of intangible assets, taxation and related measurement implications.
2017
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Citation
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Detalles
Título
A missing link in the analysis of global value chains : cross-border flows of intangible assets, taxation and related measurement implications.
Variante de título
Economic Research Working Paper No. 37
Autor
Tipo de elemento
Working paper
Descripción
60 pages ; [28] cm.
ISSN
2957-8256
Resúmen
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.
Serie
Tipo de archivo
Digital publication.
Serie
Economics Working Papers.
Traducciones
Publicado
Geneva, Switzerland : [World Intellectual Property Organization], 2017.
Lengua(s)
eng
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