Brand · Patent · Trademark · Goodwill · IP Transfer Pricing · IFRS 3 PPA · Dubai, UAE · GCC · APAC · EMEA

Intangible Asset & IP Valuation in
Dubai, UAE & GCC
Brand, Patent, Trademark & Goodwill

Specialist valuation of brands, patents, trademarks, goodwill, customer relationships, software, and technology platforms – for IFRS 3 purchase price allocation (PPA), UAE corporate tax IP transfer pricing, goodwill impairment testing (IAS 36), IP-backed financing, and DIFC litigation support. CFA Charterholder, IAS 38 & IVS compliant. Fixed fee from AED 15,000. Covering UAE, GCC, APAC, and EMEA cross-border mandates.

IFRS 3 PPA Specialist IAS 38 Compliant CFA Charterholder Relief-from-Royalty MPEEM DEMPE Analysis UAE CT Transfer Pricing Big 4 Auditor Accepted Fixed Fee, No Surprises
Request a Fixed-Fee Quote All Valuation Services
AED 15,000+
Starting Fee
3–6 Wks
PPA Delivery
10 Types
Intangibles Covered
Big 4
Auditor Accepted
IFRS 3
PPA Standard
IAS 38
Intangible Recognition
IAS 36
Impairment Testing
IVS
Int'l Val. Standards
OECD TP
Transfer Pricing
FTA
UAE Tax Authority
DIFC
Courts & Arbitration
IP & Intangible Valuation Coverage
UAE & GCC
Dubai · Abu Dhabi · KSA · Qatar · Kuwait · Bahrain
APAC
India · Singapore · Japan · South-East Asia
EMEA
UK · Germany · France · Netherlands
Americas
USA · Canada – Cross-Border IFRS 3
Standards
IFRS 3 · IAS 38 · IAS 36 · IVS · OECD TP
Intangible Asset Valuation Services

Brand, Patent, Trademark & IP Valuation
Dubai, UAE & GCC – Every Asset Class

Intangibles represent over 55% of enterprise value in most UAE knowledge-driven businesses – yet most have no independently verified number attached to them. We cover every class, every use case, every jurisdiction.

Patent Valuation UAE & GCC
Registered and development-stage patents valued using Relief-from-Royalty or probabilistic income approaches. OECD-compliant royalty rate benchmarking from industry-grade databases. Cross-border patent portfolio valuations for APAC and EMEA mandates.
Relief-from-Royalty · Cost Approach
Brand & Trademark Valuation UAE
Brand equity and trademark valuations for M&A transactions, IFRS 3 PPA, licensing negotiations, and UAE corporate tax transfer pricing. GCC comparables – not generic global benchmarks. Saudi Arabia, Qatar, and Kuwait brand valuations covered.
Relief-from-Royalty · Royalty Rate Benchmarking
Customer Relationship Valuation
Customer lists, contracts, and relationships valued using MPEEM – the standard IFRS 3 approach for the primary intangible in most service and technology acquisitions in the UAE and GCC.
MPEEM · IFRS 3
Technology & Software Valuation
Developed technology, proprietary software, and SaaS platform valuations for acquisition pricing, IFRS 3 PPA, and IP transfer pricing. Covers UAE, GCC, India, and Singapore cross-border technology transactions.
Relief-from-Royalty · Cost Approach
Purchase Price Allocation – IFRS 3
Mandatory under IFRS 3 following any business acquisition. Allocates the purchase price to all identifiable acquired intangibles at fair value. Must be completed within 12 months. We engage directly with your Big 4 auditors throughout to ensure acceptance without material adjustment.
IFRS 3 · IAS 38 · Big 4 Liaison
IP Transfer Pricing – UAE Corporate Tax
Since UAE corporate tax was introduced at 9% in 2023, IP held between related entities must be priced at arm's length. We prepare OECD-compliant transfer pricing valuations including royalty rate benchmarking and DEMPE function analysis for FTA documentation.
OECD Transfer Pricing · UAE CT · FTA
Goodwill Impairment Testing – IAS 36
Annual IAS 36 goodwill impairment testing for companies that have completed acquisitions in UAE and GCC. CGU recoverable amount vs. carrying value analysis. Our work withstands Big 4 review – discounted rates for annual repeat engagements.
IAS 36 · Annual Impairment · CGU Analysis
IP-Backed Financing Valuation
UAE banks increasingly accept IP as collateral. We prepare IP valuations for financing purposes documenting income-generating potential, remaining useful life, and liquidation value in the format UAE lenders require.
IP Collateral · UAE Lender Format
IP Litigation & Arbitration Support
Expert witness–grade intangible asset valuations for UAE court proceedings, DIFC arbitration, and licensing disputes. Defensible documentation and expert testimony where required. Cross-border disputes across GCC, EMEA, and APAC jurisdictions.
Expert Witness · DIFC · UAE Courts
Franchise Valuation UAE
Valuation of franchise rights, franchise agreements, and franchise brand equity for acquisitions, royalty negotiations, and dispute resolution. Covers both franchisor and franchisee perspectives using Relief-from-Royalty and income approaches.
Franchise Rights · Royalty Benchmarking
Non-Compete & Non-Solicitation Valuation
Valuation of non-compete agreements and non-solicitation covenants for IFRS 3 purchase price allocations. Required when a business acquisition includes founder lock-up or key employee restrictions – these are identifiable intangibles that must be separately recognised.
IFRS 3 · Non-Compete · PPA
Trade Secrets & Know-How Valuation
Proprietary processes, formulations, recipes, and undisclosed technical information valued for IFRS 3 PPA, licensing negotiations, and IP transfer pricing. Trade secrets are identifiable intangibles under IAS 38 – commonly the highest-value asset in F&B, pharmaceutical, and industrial acquisitions in the UAE and GCC.
IAS 38 · Trade Secrets · Know-How
In-Process R&D & Assembled Workforce
In-process research and development (IPR&D) acquired in a business combination must be separately recognised at fair value under IFRS 3. Assembled workforce – while not an identifiable intangible – affects contributory asset charges in MPEEM analysis. We handle both for PPA completeness accepted by Big 4 auditors.
IFRS 3 · IPR&D · Assembled Workforce
Cross-Border IP Valuation – APAC & EMEA
Cross-border intangible asset valuations for India–GCC, Singapore–GCC, UK–GCC, and Europe–GCC transactions. IFRS 3 PPA and IP transfer pricing for multinational groups with UAE holding companies and regional IP structures.
Cross-Border · APAC · EMEA · OECD
Methodology

Valuation Methods for Brands, Patents
& Intangible Assets – UAE & International

We select the method that produces the most reliable evidence – not the most convenient. For most intangibles, we apply two methods and reconcile. Every method choice is documented and defensible to auditors, courts, and the FTA.

Income Approach
Relief-from-Royalty (RFR)
Estimates value as the present value of royalty payments the owner avoids by owning rather than licensing the asset. The primary method for brands, patents, and trademarks. Requires careful royalty rate benchmarking against comparable licensing transactions using industry-grade databases. Our GCC-specific benchmarking distinguishes us from firms using generic global rates.
Income Approach
Multi-Period Excess Earnings (MPEEM)
Attributes a stream of earnings to the subject intangible after charging for contributory asset returns. The standard IFRS 3 approach for customer relationships and other primary intangibles that drive the acquired business's earnings. Used extensively in UAE technology and services acquisitions.
Cost Approach
Replacement & Reproduction Cost
Estimates value based on what it would cost to recreate the asset from scratch – adjusted for obsolescence. Used for internally developed software, assembled workforce, and early-stage IP where income approaches cannot be reliably applied. Also used as a cross-check on Relief-from-Royalty conclusions for technology assets.
Pricing

Intangible Asset Valuation Fees
Dubai & UAE – Fixed Fee. Published Upfront.

We publish our fees because most IP valuation firms don't. Every engagement starts with a fixed-scope proposal – no hourly billing, no scope creep.

Single Intangible (Brand / Patent / Trademark)
AED 15K – 35K
approx. USD 4,000 – 9,500
One intangible class, one primary method.
✓Relief-from-Royalty or MPEEM analysis
✓OECD royalty rate benchmarking
✓IFRS-compliant documentation
✓UAE CT transfer pricing support
Most Common
Full IFRS 3 PPA Engagement
AED 30K – 80K
approx. USD 8,000 – 22,000
Multiple intangible classes, full auditor liaison.
✓All identifiable intangibles at fair value
✓Big 4 auditor liaison included
✓Delivered in 3–6 weeks
✓Accepted without material adjustment
IP Transfer Pricing – UAE CT
AED 20K – 50K
approx. USD 5,500 – 13,500
OECD-compliant, FTA documentation.
✓Royalty rate benchmarking
✓DEMPE function analysis
✓FTA-ready documentation
✓Arm's-length pricing opinion
Goodwill Impairment Testing (Annual)
AED 18K – 45K
approx. USD 5,000 – 12,000
IAS 36 CGU analysis, auditor reviewed.
✓CGU recoverable amount analysis
✓IAS 36 compliant documentation
✓Annual repeat discount available
✓Big 4 auditor accepted
Our commitment: Every engagement begins with a fixed-scope proposal agreed and signed before work starts. The fee you see is the fee you pay. AED, USD, and GBP accepted. No hourly billing. No surprises at invoice.
Our Process

How an Intangible Asset Valuation
Works at Corvian Advisory

Four steps from first call to auditor-accepted report. No junior hand-offs.

Initial Consultation

No-obligation call to understand the intangible type, purpose (PPA, CT, dispute), and timeline. Fixed fee agreed before work begins.

Data & Documentation

IP documentation, financial data, royalty databases, and comparable transaction data collected via secure data room. Targeted – not a 200-item checklist.

Valuation Analysis

Principal-led RFR, MPEEM, or Cost Approach analysis with OECD-compliant royalty rate benchmarking. All assumptions documented and defensible.

Report & Auditor Liaison

IAS 38 and IFRS 3-compliant report within agreed timeline. Direct engagement with your Big 4 auditors and FTA documentation included as standard.

Client Reviews

What Clients Say About
Our Intangible Asset Valuations

★★★★★

"Corvian completed our full IFRS 3 PPA within 4 weeks of signing. The brand and customer relationship valuations were accepted by our Big 4 auditors without a single material comment. We had tried two other firms before – Corvian was in a different class."

CFO, UAE Technology Group
Technology & SaaS, Dubai
★★★★★

"We needed a defensible patent valuation for a UAE corporate tax transfer pricing filing. Corvian produced an OECD-compliant royalty rate analysis with full DEMPE documentation. The FTA accepted the filing without challenge."

General Counsel, GCC Pharmaceutical Group
Pharmaceutical & Life Sciences, GCC
★★★★★

"We use Corvian for goodwill impairment testing across three acquired businesses annually. The CGU analysis is rigorous, auditor-ready, and delivered on time every year. Exactly what we need."

Managing Partner, UAE Private Equity
Private Equity, UAE
4.9 / 5 Based on 3 verified client reviews
UAE Valuation Triggers

When UAE Law or IFRS Requires
an Intangible Asset Valuation

These are not optional – each situation creates a compliance or commercial obligation for an independent intangible asset valuation.

UAE and IFRS Intangible Asset Valuation Triggers 2025-2026
Trigger Standard / Authority What We Deliver
Business acquisition (M&A)IFRS 3Full PPA – all identifiable intangibles at fair value, auditor liaison
Annual goodwill reviewIAS 36CGU impairment test – recoverable amount vs carrying value
IP between related group entitiesUAE CT / OECD TPArm's-length royalty rate or transfer price, DEMPE analysis, FTA documentation
IP licensing or royalty negotiationCommercialIndependent royalty rate opinion, benchmarked to comparable licences
IP as loan collateralUAE Bank / IVSLender-format IP valuation – income, useful life, liquidation value
Shareholder / partner disputeUAE Courts / DIFCExpert witness–grade intangible valuation, court-ready report
Group restructuring or IP migrationUAE CT / FTAFair market value opinion for IP transfer pricing compliance
Cross-border M&A – APAC or EMEA acquirerIFRS 3 / IAS 38PPA and intangible valuation for international acquirers of UAE assets
Trade secrets / know-how transfer between group entitiesUAE CT / OECD TPFair value opinion for IP transfer pricing compliance and FTA documentation
Acquired in-process R&D from pharmaceutical/tech M&AIFRS 3IPR&D fair value at acquisition date – mandatory separate recognition
Firm Comparison

IP & Intangible Valuation Firms in the UAE:
How Corvian Compares – 2026

A comparison of intangible asset and IP valuation service providers in Dubai and the UAE, benchmarked on credentials, delivery, pricing, and coverage.

IP and Intangible Asset Valuation Firm Comparison Dubai UAE 2026
# Firm Credentials Delivery Pricing GCC / APAC / EMEA Rating
1
Corvian Advisory
Dubai, UAE · GCC · APAC · EMEA
 CFA · CA · FRM · Big 4 Trained 3–6 Weeks PPA Fixed & Transparent Full Coverage ★★★★★
2
Global Top-Tier Advisory Firms
Big 4 & international networks – UAE
 Institutional – varies by team 6–12 Weeks Premium+++ Global ★★★★☆
3
Mid-Tier Advisory Firms
Accounting-led networks – UAE offices
 CPA / ACCA – varies 4–8 Weeks High Limited GCC ★★★☆☆
4
Global IP Specialist Boutiques
Senior-led, IP-focused firms
 Strong – senior led 6–10 Weeks Very High No GCC focus ★★★★☆

Rankings based on: CFA/CA credentials, IFRS 3 PPA delivery time, pricing accessibility, GCC/APAC/EMEA coverage, and principal-level delivery. Compiled by Corvian Advisory, May 2026.

Frequently Asked Questions

Brand, Patent & Intangible Valuation –
Questions We Get Asked Most

Intangible asset valuation is the process of determining the fair value of non-physical assets – patents, brands, trademarks, customer relationships, software, and trade secrets. In the UAE you typically need it following a business acquisition (IFRS 3 PPA), for IP licensing negotiations, to support UAE corporate tax transfer pricing documentation, for annual goodwill impairment testing under IAS 36, or when using IP as collateral for financing.
Brand valuation in the UAE typically ranges from AED 15,000 to AED 35,000 for a single brand using the Relief-from-Royalty method with royalty rate benchmarking. A full IFRS 3 PPA covering multiple intangible assets ranges from AED 30,000 to AED 80,000. All fees are fixed-scope and agreed before work begins – no hourly billing.
A PPA is required under IFRS 3 following any business acquisition reported under IFRS. It allocates the total purchase price to all identifiable acquired assets and liabilities at fair value – including intangibles like brands, patents, customer relationships, and technology, which must be recognised separately from goodwill. It must be completed within 12 months of the acquisition date. If you have acquired a business and report under IFRS, you almost certainly need a PPA.
Patent valuation typically uses the Relief-from-Royalty method – estimating value as the present value of royalty payments the owner avoids by owning rather than licensing the patent. The royalty rate is benchmarked against comparable patent licensing transactions using industry-grade databases. For pre-revenue or development-stage patents, a probabilistic income approach discounting for technical and commercial risk may be used. Cross-border patent valuations for India–GCC and Europe–GCC transactions follow OECD guidelines.
Since the UAE introduced 9% corporate tax in 2023, IP held between related entities must be priced at arm's length under OECD transfer pricing guidelines. Intercompany royalty rates for licensed IP and transfer prices for IP sold between group entities must be supported by independent valuation evidence for FTA compliance. Failure to document arm's-length pricing exposes the group to transfer pricing adjustments and penalties.
DEMPE stands for Develop, Enhance, Maintain, Protect, and Exploit – the five functions that determine economic ownership of IP under OECD transfer pricing guidelines adopted by the UAE FTA. When IP is held between related entities, each entity must be compensated at arm's length based on which DEMPE functions it performs. A group entity that only "holds" IP but performs no DEMPE functions is not entitled to the full IP return. Corvian Advisory prepares DEMPE analyses as part of every IP transfer pricing engagement.
Goodwill impairment testing is required annually under IAS 36 for any IFRS-reporting company that has acquired goodwill through a business combination. It compares the carrying value of the cash-generating unit (CGU) to its recoverable amount. If carrying value exceeds recoverable amount, goodwill must be written down. UAE companies reporting under IFRS must test goodwill annually – Big 4 auditors scrutinise impairment tests closely.
Yes. Corvian Advisory provides intangible asset and IP valuation for cross-border mandates across GCC (Saudi Arabia, Qatar, Kuwait, Bahrain, Oman), APAC (India, Singapore, and wider South-East Asia), and EMEA (UK, Germany, Netherlands, France). We are frequently engaged for IFRS 3 PPA and IP transfer pricing when a GCC-holding company has acquired assets in APAC or when an EMEA acquirer has acquired a UAE business.
Under IFRS 3, any intangible that is identifiable – separable or arising from contractual or legal rights – must be recognised separately from goodwill at fair value. Common intangibles in UAE M&A transactions include: customer relationships and contracts, brand names and trademarks, patents and developed technology, proprietary software, non-compete agreements, franchise rights, and in-process R&D. Failing to identify and value these separately inflates goodwill and may result in audit qualifications.
Fees depend on the asset class and scope. Single intangible (brand, patent, or trademark): AED 15,000 to AED 35,000. Full IFRS 3 PPA covering all acquired intangibles: AED 30,000 to AED 80,000. IP transfer pricing and DEMPE analysis: AED 20,000 to AED 50,000. Goodwill impairment testing (annual): AED 18,000 to AED 45,000. All fees are fixed-scope, agreed and signed before work begins. No hourly billing. USD and GBP also accepted.
Trade secrets are proprietary processes, formulations, or undisclosed technical information with commercial value – common in pharmaceutical, F&B, and industrial acquisitions in the UAE and GCC. In-process R&D (IPR&D) is acquired research that has not yet reached technological feasibility. Under IFRS 3, both must be recognised separately at fair value if they meet the identifiability criteria – they cannot be merged into residual goodwill. Corvian Advisory values both as part of every full IFRS 3 PPA engagement.
A trademark is the legally registered symbol, name, or design that identifies a brand. Brand valuation measures the total economic value of the brand – pricing power, customer loyalty, and market recognition that translates into measurable revenue premium. Trademark valuation values the registered legal right specifically. In most IFRS 3 PPA engagements, both are valued together under the same Relief-from-Royalty analysis, but may be separated where one is licensing-relevant and the other is not.
Yes – and this is a growing trend across UAE and GCC. Banks increasingly accept IP-backed financing, particularly for technology businesses with patent portfolios, media companies with content libraries, and established brands. To use IP as collateral, lenders require an independent valuation to IVS or IFRS standards documenting income-generating potential, remaining useful life, and liquidation value.

Brand, Patent or IP Valuation
in Dubai, UAE or GCC – Fixed Fee.

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