Our work includes expert evidence for courts and tribunals, advice on tax and transfer pricing issues, IP valuation and the determination of royalty rates in commercial transactions, corporate restructuring, transfer pricing and public policy advice.
Our team is comprised of economists, econometricians and accountants, each with practical experience of intellectual property matters. We provide clear and structured written and oral advice. In addition, we are experienced at applying quantitative techniques involving surveys and choice modelling.
Expert evidence for Courts and Tribunals
We have specific expertise in intellectual property disputes, where our team has provided extensive written and oral testimony before domestic and international courts and tribunals.
We provide associated commercial advice and assist in settlement negotiation. We work closely with clients, their legal advisers, witnesses of fact and experts in other technical disciplines to provide robust and coherent testimony.
Our experience includes:
• calculation of damages, assessment of reasonable royalties and account of profit cases;
• the assessment of Fair Reasonable and Non-Discriminatory terms for licensing standard-essential patents;
• references to the UK Copyright Tribunal;
• resolution of intellectual property disputes through international arbitration, mediation and expert
• licensing disputes and royalty audits;
• licences of right; and
• professional negligence claims relating to intellectual property rights or their valuation
FTI Consulting provides advice on IP value and appropriate royalty rates in the context of commercial transactions and corporate restructuring. We have the experience to gauge the appropriate valuation methods to deploy in specific contexts, both when market and financial information is plentiful and when it is scarce or hard to interpret.
We advise in situations such as:
- Security reviews, restructuring and insolvency processes
- Investment appraisals, such as valuation of new technologies and brand extensions
Governance and Regulation
The exploitation of intellectual property rights, including transactions between related parties, is increasingly monitored by fiscal, accounting and competition regulators.
We advise on matters such as:
- Fiscal valuations and transfer pricing of intangible assets, including under the UK legislation and OECD transfer pricing guidelines
- Financial reporting for intangible assets
- Transfers between related parties
- Public policy issues such as the regulation of consumer goods brands
Tax and Transfer Pricing
We advise on the value of IP for the purposes for intra-group transfers of IP assets, setting intra-group royalty rates, or assessing transfer prices for goods and services that are heavily reliant on IP.
Our team of economists and tax specialists has extensive experience in all aspects of IP transfer pricing and tax valuations, from tax authority audits to comprehensive transfer pricing studies supporting complex transactions and advance pricing agreements.
We advise on financial reporting for intangible assets under UK and International Financial Reporting Standards.
Our professionals are experienced in working at the intersection of policy, law and regulation. We apply rigorous economics and finance frameworks to assess the social and economic implications of policy alternatives and assist our clients shape and inform the political and policy environment.
We provide up-to-the-minute intelligence and assessments of policy and political risk. Our team helps to engage the right policymakers with the right message at the right moment to protect a client’s IP value.