How to price embedded intangibles in the US
August 31, 2011
An embedded intangible is an element of another category of transaction, according to Rob Plunkett of Deloitte’s Washington office.
“It can be alone, [or] it can be an advance. Typically, people talk about them in terms of transfers of tangible property or more recently, in terms of services. It can be an incidental service IP transfer as part of a service transaction,” he said, during a panel at last month’s National Association for business Economists Transfer Pricing Symposium.
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