Tax Treatment of Business Investments in Intellectual Assets: An International Comparison (STI Working Paper 2006/4)

This paper examines the tax treatment of corporate expenditures on selected intellectual assets and develops an indicator of the relative generosity of tax systems in OECD countries to such investments.

Creating Value from Intellectual Assets

This report documents the growing importance of intellectual assets for firms and the economy more generally and draws a number of implications for policy makers.

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• OECD Work on Intellectual Assets and Value Creation

Innovation in Pharmaceutical Biotechnology: Comparing National Innovation Systems at the Sectoral Level

This publication examines the innovation system in pharmaceutical biotechnology in eight OECD countries. Based on rich evidence, it draws policy recommendations to foster innovation in biopharmaceuticals advocating an integrated policy approach.

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• Sectoral Case Studies in Innovation: Pharmaceutical biotechnology
• Pharmacogenetics: Opportunities and Challenges for Health Innovation

Innovation and Knowledge-Intensive Service Activities

This study shows how knowledge-intensive services activities (KISAs) contribute to the acquisition and growth capabilities of firms and public sector organisations.

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• Sectoral Case Studies in Innovation: Knowledge Intensive Service Activities (KISA)