Brand Valuation
A brand value is defined as the economic benefits it gives to its holder (present value of future royalties or…
Intangible assets valuation
Our areas of expertise
The valuation of intangible assets (brands, patents, customer relationships, etc.) is performed in compliance with accounting principles applicable and OECD transfer pricing policies.
Our expertise on intangible assets valuation includes brands, patented or non-patented technologies, customer relationships, favorable / unfavorable contracts and know-how. The context of our work can be related to transfer pricing policies, implementation of internal or external royalties, disposal / acquisition of one or several asset(s), disputes (counterfeiting cases, damages to the brand image), etc.
Depending on the context of our valuation work and the intangible asset to be valued, various methodologies can be implemented such as the relief from royalties approach, an excess earnings calculation or a methodology based on replacement costs. When the valuation is performed for tax purposes in the context of a transfer pricing policy, we take into account OECD’s guidelines, notably regarding the arm’s length principle applicable between the parties to a transaction.
Our adaptability to the context the valuation work performed is aimed to accompany you both in the implementation of your internal changes of policies and in the writing of a report that you will be able to provide to regulatory authorities, such as the French tax administration.
