Transfer Pricing Firm
A global transfer pricing firm needed to benchmark the Know-How being licensed from a parent company to their international subsidiaries.
In order to appropriately Benchmark this transaction, the firm needed to identify licenses for the Know-How’s use. However, the firm did not want to include transactions that contained the use of patents. How can the firm perform a benchmarking analysis for their client taking into account only select agreements for Know-How without patent grants to ensure a proper analysis?