This aspect could be studied as part of the WPSMEE’s work on digitalisation and SMEs. These reports have established that there are methods of valuation that are routinely used and well-established, but that the majority of cases where IP valuation is required are not related to finance. Rather, these use cases address the need for values to be determined w'hen assets are bought and sold (usually in conjunction with the enterprise that owns them), transferred to another entity (when the Base Erosion and Profit Shifting work of OECD is of direct relevance) or become the subject of litigation. In addition, evidence suggests that the valuation of intangibles is less common practice for smaller firms than for large companies.