Federal Income Taxation Of Intellectual Properties And Intangible Assets
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Federal Income Taxation Of Intellectual Properties And Intangible Assets
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Author : Philip F. Postlewaite
language : en
Publisher:
Release Date : 1998
Federal Income Taxation Of Intellectual Properties And Intangible Assets written by Philip F. Postlewaite and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Intangible property categories.
The Income And Other Federal Taxes As Affected By Patents Trade Marks Copyrights And Goodwill
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Author : Rex Frye
language : en
Publisher:
Release Date : 1921
The Income And Other Federal Taxes As Affected By Patents Trade Marks Copyrights And Goodwill written by Rex Frye and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1921 with Income tax categories.
Federal Taxation Of Intellectual Property Transfers
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Author :
language : en
Publisher: ALM
Release Date :
Federal Taxation Of Intellectual Property Transfers written by and has been published by ALM this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Intellectual Property Taxation
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Author : Jeffrey A. Maine
language : en
Publisher:
Release Date : 2004
Intellectual Property Taxation written by Jeffrey A. Maine and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
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.
Tax Guide For Patents Trademarks Copyrights
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Author : Patent Law Association of Chicago. Taxation Committee
language : en
Publisher:
Release Date : 1984
Tax Guide For Patents Trademarks Copyrights written by Patent Law Association of Chicago. Taxation Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Law categories.
This book covers all facets of the statutory, case, and regulatory law relating to the tax aspects of intellectual property. Hundreds of case citations are provided in the work, both to the United States Patent Quarterly and companion reporters.
The Transfer Pricing Of Intangibles
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Author : Michelle Markham
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2005-01-01
The Transfer Pricing Of Intangibles written by Michelle Markham and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-01-01 with Law categories.
Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular challenges for taxation and revenue authorities. Moreover, the manifold complexities associated with identifying, valuing and transferring intangibles make this an issue requiring a creative review of existing transfer pricing methodologies and techniques. In this ground-breaking new study, Michelle Markham offers an in-depth examination of attitudes at the forefront of this rapidly evolving area of taxation law, focusing her work on a comparative analysis of the US, OECD, and Australian perspectives on the transfer pricing of intangible assets. The Transfer Pricing of Intangibles not only highlights the current problems encountered in inter-affiliate transactions of intangible property, but also attempts to offer a variety of solutions to these problems. Among the issues explored are the following: how the tax treatment of intangible in the context of transfer pricing has become a major international tax concern;definitional issues which are vital to an understanding of transfer pricing;application of the arm's length principle to intangible asset transactions;determination of legal and economic ownership of group intangible assets;intangible asset valuation and transfer;transfer pricing methodologies;global formulary apportionment;transfer pricing documentation requirements;penalties for non-compliance;resolution of transfer pricing disputes; and,advance pricing agreements Revenue authorities, multinational enterprise executives, and tax practitioners around the world will greatly appreciate the recommendations and solutions proposed in this knowledgeable and thoughtful book. Its acute sense of the opportunities and pitfalls of an ever-more-complex area of economic activity place it in a category of its own, of inestimable benefit to interested parties.
Federal Taxation Of Intellectual Property Transfers
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Author : Joseph E. Olson
language : en
Publisher:
Release Date : 1986
Federal Taxation Of Intellectual Property Transfers written by Joseph E. Olson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986 with Intellectual property categories.
Taxation Of Intellectual Property
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Author : Daniel W. Matthews
language : en
Publisher: Vandeplas Pub.
Release Date : 2011
Taxation Of Intellectual Property written by Daniel W. Matthews and has been published by Vandeplas Pub. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Intellectual property categories.
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.
Valuing Intellectual Capital
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Author : Gio Wiederhold
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-08-13
Valuing Intellectual Capital written by Gio Wiederhold and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-08-13 with Business & Economics categories.
Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies. This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets. Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called “fiscal cliff” that was partially averted by passage of the American Taxpayer Relief Act on New Year’s day 2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms. CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company’s income, earnings, and obligations. Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience.
The Intellectual Property Holding Company
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Author : Jeffrey A. Maine
language : en
Publisher: Cambridge University Press
Release Date : 2017-12-07
The Intellectual Property Holding Company written by Jeffrey A. Maine and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-07 with Law categories.
This book investigates how some corporations have avoided tax liability with intellectual property holding companies, and how different constituencies are working to stop them.