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his essay places the first blueprint for the Intellectual Property Currency (IPC) funding that the International Central Bank for Intellectual Properties (ICB/IP) would issue to finance the implementation of intellectual capital and the generation of the next one. The blueprint formulates the...
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indirectly affected by the global expansion of world trade and should be embraced to balance the extremes of globalization. From …Globalization is the result of a combination of factors. The role of technology is a fundamental feature in shaping … what globalization is and what it means for society as a whole. At the same time, important societal values are directly or …
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This essay places the second version of the blueprint for the Intellectual Property Currency (IPC), in which we have updated the first one with more detailed descriptions in depth. The IPC would be issued by the International Central Bank for Intellectual Property (ICB/IP) upon request when the...
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The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear definition. This paper argues that value creation requires international cooperation and that the profit tax base should therefore be allocated according to standards commonly considered...
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