by Gio Wiederhold Follow the Intellectual Property
نویسنده
چکیده
follow the intellectual Property available for investment in new projects and jobs. My intent is to help make computer scientists aware of the relationship of the flow of jobs in computing and the flow of preexisting IP. The ability to create valuable software greatly depends on prior technological prowess. The processes allowing IP to be moved offshore, beyond where the software was created, are formally legal. The resulting accumulation of massive capital in taxhavens has drawn governmental attention and put pressure officials to change tax regulations. However, the changes proposed in these discussions ignore IP’s crucial role in generating such capital and, even if enacted, would be ineffective. Transparency is needed to gain public support for any effective change. In addition to advocating transparency about IP transfer, I also offer a radical suggestion— eliminate corporate taxation as a way to avoid the distortion now driving the outflow of IP and providing much of the motivation for keeping capital and IP offshore. I do not address the risk of misappropriation of IP when offshoring, a related but orthogonal issue, covering instead only the processes that are legal. The risk of loss was addressed throughout the 2006 ACM report, which also cited tax incentives, a much larger economic factor for businesses than misappropriation of IP. The role
منابع مشابه
The Valuation of Intellectual Property in Offshoring Decisions
Executive Summary Businesses engaging in outsourcing of professional service activities to organizations in foreign countries have focused primarily on the issues of cost and the number of jobs affected. However, significant transfers of intangibles occur in many service-based offshoring arrangement as well. Some of these intangibles are considered intellectual property (IP). The transfer of IP...
متن کاملThe Valuation of Technology-Based Intellectual Property In Offshoring Decisions
Businesses engaging in outsourcing of professional service activities to organizations in foreign countries have focused primarily on the issues of cost and the number of jobs affected. However, significant transfers of intangibles occur in many service-based offshoring arrangements as well. Some of these intangibles are considered to be intellectual property (IP). The transfer of intellectual ...
متن کاملOffshoring and Transfer of Intellectual Property
Offshore outsourcing of work to support software development and services is seen primarily as a transfer of labor to another shore. But intellectual property is transferred as well. Such transfers have significant long term effects on the balance of intellectual property (IP) generation and consumption. Software is such an intangible good, and the value of intangibles is based on the income th...
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تاریخ انتشار 2010