Intangible assets are steadily becoming the most valuable assets
of an organisation, often accounting for over 60% of a
company's value. The reason is simple; strong brands influence
customers' decision-making process, and ensure that premium
prices can be charged. Intangible assets including
trademarks, brands, patents, copyright etc. (IP) are constantly
swotted and refreshed to respond to evolving customer trends and to
keep ahead of the competition, thereby increasing their net-worth.
But it is often hard to source information about the financial
aspects of the IP being monitored and managed. For example, the
amount that has been invested in IP is not always accessible. This
is largely due to the intangible nature of IP assets and the
difficulty in quantifying effort made in creating and developing
IP. At the same time, financial services centres including the UK,
Luxembourg, Ireland, and as of 2012, Cyprus, have introduced and
applied favourable tax treatment for
