Royalties

Royalties for licensing intellectual property (IP) such as patents and trademarks are paid to licensors by licensees. The licensors, among other reasons, enter into licensing agreements when they do not have the capital to commercially exploit their patents. In exchange for licensors substantially conveying the rights to their patent, the licensees usually agree to exclusively…

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Business Valuation FAQs

Are valuations really necessary? A valuation of a business entity or ownership interest, though recommended in many circumstances, may not always be necessary. If it is necessary, a valuation analyst may not have to perform the valuation. If a taxpayer, however, performs the valuation in a tax-favored transaction and either understates or overstates the value…

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