https://www.taxtmi.com/article/detailed?id=17496 IP commercialisation requires valuation of legal, technical and commercial factors, including ownership, protection, market demand, revenue potential, remaining life, licensing potential and enforceability. Cost, market, income and relief-from-royalty methods may be used according to the asset and available information. Licensing preserves ownership while granting defined rights, unlike assignment, which transfers ownership. Effective arrangements should define scope, territory, exclusivity, royalties, confidentiality, improvements, enforcement, audit and termination. Due diligence should address title, existing rights, third-party claims and freedom to operate, alongside competition, tax, accounting and cross-border considerations. en-us Thu, 01 Oct 2026 07:41:14 +0530 Thu, 01 Oct 2026 07:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17496 IP commercialisation requires valuation of legal, technical and commercial factors, including ownership, protection, market demand, revenue potential, remaining life, licensing potential and enforceability. Cost, market, income and relief-from-royalty methods may be used according to the asset and available information. Licensing preserves ownership while granting defined rights, unlike assignment, which transfers ownership. Effective arrangements should define scope, territory, exclusivity, royalties, confidentiality, improvements, enforcement, audit and termination. Due diligence should address title, existing rights, third-party claims and freedom to operate, alongside competition, tax, accounting and cross-border considerations. Articles Other Topics Thu, 01 Oct 2026 07:41:14 +0530 https://www.taxtmi.com/article/detailed?id=17496