LOSMP are experts in “patent box” or “IP box” transactions. Many emerging companies look to incentivize research and development by monetizing IP in many ways. It is often advantageous to have revenues from IP taxed differently that other commercial revenues. However, many approaches of this kind do not always produce consistent outcomes or documentation.  LOSMP works with clients to properly identify controlled transactions, achieve the best alignment between U.S. and foreign approaches, select and rigorously apply transfer pricing methods, meet worldwide documentation requirements, and successfully integrate transfer pricing methods into our client’s business practices.