Valuation Insights, Fourth Quarter 2016: Special Intellectual Property Edition

In this edition of Valuation Insights, we discuss several hot topics related to intellectual property, including a framework for evaluating whether to develop IP in-house or purchase through an acquisition (Build vs. Buy Decision).

In our Technical Notes section, we discuss how patent rights can be used to exclude competitors from practicing an invention or alternatively how to receive monetary compensation or injunctive relief in the Federal Courts. Finally, our international in focus article discusses the Internal Revenue Service’s proposed regulations to address the tax treatment by multinational corporations of certain asset and business transfers under Internal Revenue Code Sections 376(a) and (d).

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