Harvard Business Review
DECEMBER 21, 2016
Consider the dramatic shift in the types of assets that create market value. According to Ocean Tomo, a consulting firm focused on intellectual capital, physical assets (plant, property, and equipment) made up more than 80% of the market value of the S&P 500 in 1975. How much is changing?
Harvard Business Review
MAY 23, 2013
Second, the rise of intangible assets, like patents and widgets, means that transfer pricing issues become central, and so high tax rates become more untenable as they increase the incentives to be aggressive. In particular, tax rates and systems that are out of step with the rest of the world become increasingly problematic.
Harvard Business Review
JULY 28, 2016
It struggles to account for today’s intangible assets—services, insights, and networks.
Expert insights. Personalized for you.
8 
Let's personalize your content