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Consulta > Inglés > 2017 > Current
Intangible assets and transactions within multinational enterprises: implications for national economic accounts
Economic Research Working Paper No. 38
Transactions involving intangible assets within multinational enterprises impose challenges for national economic accountants. In light of the challenges, recent research at the United States Bureau of Economic Analysis aims to identify areas for improving the treatment of multinational enterprises in national economic accounts. This paper summarizes the work and demonstrates implications for gross domestic product – the most widely cited measure in national economic accounts – of the United States.
Año de publicación: 2017
A missing link in the analysis of global value chains: cross-border flows of intangible assets, taxation and related measurement implications
Economic Research Working Paper No. 37
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.
Measuring the income to intangibles in goods production: a global value chain approach
Economic Research Working Paper No. 36
Today's production processes are fragmented across countries and industries. Intangibles play an important role, but their measurement is elusive. This paper proposes a new empirical framework to measure factor incomes in production that spans industries and countries.
World Intellectual Property Report 2017 – Intangible Capital in Global Value Chains
The World Intellectual Property Report 2017 examines the crucial role of intangibles such as technology, design and branding in international manufacturing. Macroeconomic analysis is complemented by case studies of the global value chains for three products – coffee, photovoltaic energy cells and smartphones – to give an insightful picture of the importance of intellectual property and other intangibles in modern production.
Geographical Indications: An Introduction
This publication provides an introduction to geographical indications, explaining their basic features, use and protection as an intellectual property right. Written for non-experts, it is a starting point for readers seeking to learn more about the topic.