Wiederhold, Gio and Tessler, Shirley and Gupta, Amar and Smith, David Branson (2009) The Valuation of Technology-Based Intellectual Property in Offshoring Decisions. Communications of the Association for Information Systems, 24 (29). ISSN 1529-3181
Businesses engaging in outsourcing of professional service activities to organizations in foreign countries have focused primarily on the issues of cost and the number of jobs affected. However, significant transfers of intangibles occur in many service-based offshoring arrangements as well. Some of these intangibles are considered to be intellectual property (IP). The transfer of intellectual property that accompanies such offshoring arrangements can have significant value, making it important to understand risks of loss, obligations of taxation, and contributions to the profit-making potential of an enterprise. Software is an important and often under-valued component of such transfers of intellectual property. This overview paper offers an interdisciplinary examination of intellectual property valuation issues and a business perspective for considering software valuation in the context of offshoring decisions and practices.
|Uncontrolled Keywords:||Intellectual Property, Intangibles, Software, Valuation, Outsourcing, Offshore, Offshoring, Risk, Taxation, Tax haven|
|Deposited By:||Prof. Gio Wiederhold|
|Deposited On:||11 Dec 2009 19:27|
|Last Modified:||14 Dec 2009 08:27|
Repository Staff Only: item control page