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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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Détails
Titre
A missing link in the analysis of global value chains : cross-border flows of intangible assets, taxation and related measurement implications.
Variante du titre
Economic Research Working Paper No. 37
Auteur
Type d’élément
Working paper
Description
60 pages ; [28] cm.
ISSN
2957-8256
Résumé
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.
Série
Type de fichier
Digital publication.
Série
Economics Working Papers.
Traductions
Publié
Geneva, Switzerland : [World Intellectual Property Organization], 2017.
Langue
Anglais
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