Intellectual Property Issues in Mergers and Acquisitions
Abstract
Intellectual Property Rights (IPR), whatever the form (patents, trademarks, copyrights, software designs, know-how, trade secrets, domain names etc.), are key assets of a company which substantiate its unique expertise, commercial leadership or notoriety on the market. In the context of a business sale/purchase transaction, the IPR is usually accounted for in the enterprise value and sometimes, can represent the core of the enterprise value and main rationale for a business acquisition, especially when exclusive rights to innovative or single source technologies are at stake.