The Valuation of Technology-Based Intellectual Property In Offshoring Decisions

摘要: Businesses engaging in outsourcing of professional service activities to organizations foreign countries have focused primarily on the issues cost and number jobs affected. However, significant transfers intangibles occur many service-based offshoring arrangements as well. Some these are considered be intellectual property (IP). The transfer that accompanies such can value, making it important understand risks loss, obligations taxation, contributions profit-making potential an enterprise. Software is often under-valued component property. This overview paper offers interdisciplinary examination valuation a business perspective for considering software context decisions practices.