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Published in:
2021 | OriginalPaper | Chapter
Italy
Authors : Aldo Castoldi, Giovanni Quattrin, Federico Mariscalco Inturretta
Published in: Intangibles in the World of Transfer Pricing
Publisher: Springer International Publishing
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Abstract
In Italian practice, the valuation of intangible property (“IP” or “intangible assets”) may involve operational as well as accounting and tax aspects. From an operational perspective, the appraisal of intangibles may be needed, or just opportune, to integrate economic and financial indicators concerning a company’s business performance and to express a clearer view of how such performance is affected by the exploitation of intangible assets. Such a need or opportunity may emerge both in non-recurring transactions (mergers, de-mergers, transfers of businesses, sales or exchanges of shares, etc.) and in routine operations of companies that heavily rely on IP as a key factor for the creation of added value.
