Valuation of Intellectual Property in IT industry Selected Problems

Abstract

Defining a method for calculating the value of copyrights and related rights is crucial for the IT sector as well as the industry in the climate of the new economy. It is a cross-disciplinary problem, as it reflects both legal aspects of creating IT content and business strategic management requirements. Existing quasi monopolies rule the valuation practices with no transparency what limits the heterogeneity of markets. Many companies encounter serious developmental problems due to copyright disputes. Article describes typical problems and cases of the valuation of intellectual property including valuation of R&D projects, copyright to software as well as legal and tax purposes. Author also try to answer on the typical question of young entrepreneurs and programmers: what is the value of created by me intellectual property (IP)?

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