Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...

The value of intangible properties for companies continues to increase. Intangible assets comprise, inter alia, patents, brand value, data, and software. Often, innova-tion activities resulted in in-house developed software-based internet platforms aimed at disrupting existing business models. A...

Commentary on the Doha Development Round from a representative of Merck.Thomas Bombelles is Director, International Government Relations, for Merck & Co., Inc. His responsibilities include definition and advocacy on important international business and policy issues for the company focusing on...