Article Index

Discussion of the valuation issues surrounding developing support for the charitable deduction of donated intellectual property.

Discussion of the emergence of new standards by which expert witness testimony will be judged resulting from the Daubert and related court decisions.

Notes the courst decision in the Nestle' Holdings, Inc. transfer pricing case relative to the use of market royalty rates.

Comments on the court decision in the DHL case in which royalty rates and trademark value were at issue.

Comments on the Burnhame case (NY) involving royalty rates in intracompany transactions.

Note several court cases relative to their treatment of royalty rates in holding company situations.

Notes several naming rights transactions as they might relate to valuation of these assets.

Overview of "S-curve" forecasting models, from Fisher-Prye to Bass.