Author: Philip F. PostlewaitePublisher:
ISBN:
Category : Law
Languages : en
Pages : 2542
Book Description
Federal Income Taxation of Intellectual Properties and Intangible Assets
Author: Philip F. PostlewaitePublisher:
ISBN:
Category : Law
Languages : en
Pages : 2542
Book Description
The Income and Other Federal Taxes
Author: Rex FryeFederal Taxation of Intellectual Property Transfers
Author: Federal Taxation of Intellectual Property Transfers
Author: Joseph E. OlsonPublisher:
ISBN: 9781588522061
Category :
Languages : en
Pages :
Book Description
Federal Taxation of Intellectual Property Transfers bridges the gap between intellectual property law and tax law by explaining how to: achieve capital gains tax treatment for licensing agreements; deal with the "sale" requirements for capital gains taxation; qualify for safe harbors; avoid the pitfalls inherent in copyright transfers; and determine when patents, trade secrets, trademarks, copyrights and other intellectual properties qualify as capital assets. This tax-planner's tool also discusses judicial and legislative developments as they relate to capital assets sold or exchanged and provides a full analysis of amortization deduction rules and recovery of acquisition costs.
Intellectual Property in Business Transactions: Federal income tax issues
Author: Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 558
Book Description
Intellectual Property Taxation
Author: Jeffrey A. MainePublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 520
Book Description
The 2012 Student Update is accessible by clicking here. This casebook is the first to provide interdisciplinary coverage of two exciting areas of the law: intellectual property and taxation. Valuable business assets are increasingly in the form of intangible assets such as patents, trade secrets, copyrights, trademarks, trade names, and computer software. Moreover, with the arrival of global, e-commerce transactions on the Internet, new forms of intellectual property, such as domain names and web contents, have emerged. The creation, development, acquisition, and sale and licensing of these intellectual property assets have significant tax consequences. Authors Maine and Nguyen adopt the problem method in addressing intellectual property taxation, and cover both general and special tax principles governing different forms of intellectual property. The book's ten chapters are each devoted to the taxation of a major IP transaction such as intellectual property research and development, acquisitions, sales and licenses, and judgment awards and settlements. Every chapter contains a set of relevant problems, a summary of the black letter law, and excerpts of important cases and administrative pronouncements.
Taxation of Intellectual Property
Author: Daniel W. MatthewsPublisher: Vandeplas Pub.
ISBN: 9781600421563
Category : Intellectual property
Languages : en
Pages : 0
Book Description
This book builds upon the "core concepts" introduced in a basic income tax course, such as capitalization, depreciation/amortization, and characterization of income/loss, by specifically addressing their application to intellectual property ("IP"). In some cases, special rules apply the "core concepts" differently to IP. This book's goal is to discuss these special IP tax rules and the policy concerns underlying them. Additionally, this book goes beyond the "core concepts" and addresses tax issues truly unique to IP, such as IP holding companies and international IP transactions. Specifically, this book discusses how multistate corporations use intangible holding companies to minimize exposure to state corporate income taxes. The final chapter covers how U.S. multinationals use IP in international transactions to minimize exposure to U.S. income tax. About the author: Daniel W. Matthews is an Associate Professor at the Thomas M. Cooley Law School. Prior to joining Cooley in 2003, Professor Matthews practiced at a prominent Michigan law firm and served as a tax consultant at Deloitte & Touche. Professor Matthews earned an LL.M degree in Taxation from New York University and was awarded a Juris Doctor, summa cum laude, from Michigan State University College of Law.
Taxation of Intellectual Property
Author: Marvin PetryPublisher:
ISBN:
Category : Intellectual property
Languages : en
Pages : 1332
Book Description
Intellectual Property Law and Taxation
Author: Nigel A. EastawayPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 856
Book Description
There have been notable recent changes to tax rules where intellectual property is concerned, especially under the Finance Act 2002 and 2003. The new edition of this title has been designed to fulfil the demand for explanation and analysis of these issues. The work enables tax practitioners to advise on IP matters effectively and knowledgably, and also helps IP practitioners needing advice and analysis of tax matters.
A missing link in the analysis of global value chains: cross-border flows of intangible assets, taxation and related measurement implications
Author: World Intellectual Property OrganizationPublisher: WIPO
ISBN:
Category : Law
Languages : en
Pages : 60
Book Description
Understanding cross-border flows of disembodied knowledge, often associated with intellectual property (IP), is essential to analyzing how modern economies operate. This paper documents how available data to document these IP flows are distorted by various factors, including tax planning by multinational enterprises. It finds that tax-induced mismeasurement could be more than 35%, and greater for individual countries particularly high-tax-rate countries.