Intellectual Property and Financial, Tax, Accounting and Economic Aspects

Understanding the economic, accounting, financial, and tax variables and conceptual frameworks involved in the decisions that must be made by actors in intellectual property, activities linked to innovation, creativity, and new technologies.

To appreciate the contribution of intangible assets (IADs) to the generation of value for companies and individuals, and the economic, financial, and tax concepts and indicators that underpin the decision-making process regarding them.

Evaluate the treatment that accounting and tax regulations give to the various manifestations and results generated by intangible assets (IADs) within the framework of decision-making by the company and interested third parties (shareholders, creditors, banks, tax authorities, employees, etc.).

Critically incorporate the alternatives and their economic foundations in controversial cases that affect the financial economic equation of the agents involved, the balances between the agents and their business, governmental or supranational body decisions; the foundations and methodologies of financial valuation of IP to estimate its monetary value in transactional processes (purchase, sale, licensing, legal claims) or for its accounting or the better management of these; and the relevance of adequate tax planning in the development of a business that involves an asset protected by intellectual property (IP) and/or services associated with IP.