Part I: Intangibles in the World of Transfer Pricing -- Definition and identification of Intangibles -- Allocation of IP for TP Purposes -- Overview of IP Migration Models -- Empirical Evidence on Various Models -- What’s Different? – Intangibles in the Mid-Market -- Understanding the...

Intangibles and the challenge -- An intuitive measurement habit : Eratosthenes, Enrico, & Emily -- The illusion of intangibles : why immeasurables aren't -- Clarifying the measurement problem -- Calibrated estimates : how much do you know now? -- Measuring risk through modeling -- Measuring the...