News Tag: ktmine

How the expert in the Amazon trademark case determined a royalty rate

In the recent Amazon Tax Court case, the IRS challenged the valuation of trademarks the company transferred to its overseas subsidiary. But Amazon prevailed, and here's an explanation of the comparable uncontrolled transaction (CUT) method its expert used to sift through thousands of transactions. Read more >>

Court admits expert's anti-'Georgia-Pacific' royalty calculation

There is no absolute requirement to develop a reasonable royalty based on the Georgia-Pacific framework. That's the takeaway from a Daubert ruling in which the court denied the defendant's motion to preclude the testimony of the opposing damages expert, who determined a reasonable royalty based on market data instead of the customary Georgia-Pacific factors. Read more >>

Testing the reasonableness of royalty rates in valuation

Steve Economou, managing director of Curtis Financial, got into IP valuations "by accident" about 15 years ago. He now does it for tax, transfer pricing, and purchase price allocations, generally. He brought his experience to a session on supporting royalty rate valuations to the ASA Advanced Business Valuation Conference in Phoenix this morning. Read more >>