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Beskrivelse
Intellectual property rights are a company's most valuable assets and a decisive factor in its competitiveness. They represent 75 to 90% of the market capitalization of listed companies. The world today is based on innovations and companies are the main actors of this world turned towards new technologies, it is impossible to ignore these intangible assets resulting from these innovations. Thus, the transfer of intangible assets cannot be assessed in an incidental manner and special attention must be paid to them within large-scale restructuring operations.