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Market Approach

In: Intangibles in the World of Transfer Pricing

Author

Listed:
  • Marc Hayn

    (Deloitte)

  • Oliver Schlegel

    (Deloitte)

Abstract

Following the market approach, the value is determined based on analyses of pricing information of assets that are either identical or at least comparable. Depending on whether the pricing information relates to identical or comparable assets, the pricing information is either directly applied or first standardized and then applied to the asset to be valued. Typical advantages that are quoted in the context of the market approach relate to its direct connection to (observable) market activity and the minimal mathematical effort required to perform the valuation analysis. However, the inherent uniqueness of intangible assets and the fact that intangible assets are typically transferred in combination with other assets or liabilities limit the applicability of this approach.

Suggested Citation

  • Marc Hayn & Oliver Schlegel, 2021. "Market Approach," Springer Books, in: Björn Heidecke & Marc C. Hübscher & Richard Schmidtke & Martin Schmitt (ed.), Intangibles in the World of Transfer Pricing, edition 1, pages 273-281, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-73332-6_15
    DOI: 10.1007/978-3-319-73332-6_15
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