Intellectual Property Taxation

Intellectual Property Taxation

Author: Jeffrey A. Maine

Publisher:

Published: 2004

Total Pages: 520

ISBN-13:

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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.


Book Synopsis Intellectual Property Taxation by : Jeffrey A. Maine

Download or read book Intellectual Property Taxation written by Jeffrey A. Maine and published by . This book was released on 2004 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


Federal Income Taxation of Intellectual Properties and Intangible Assets

Federal Income Taxation of Intellectual Properties and Intangible Assets

Author: Philip F. Postlewaite

Publisher:

Published: 1998

Total Pages: 2542

ISBN-13:

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Book Synopsis Federal Income Taxation of Intellectual Properties and Intangible Assets by : Philip F. Postlewaite

Download or read book Federal Income Taxation of Intellectual Properties and Intangible Assets written by Philip F. Postlewaite and published by . This book was released on 1998 with total page 2542 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Self-employment Tax

Self-employment Tax

Author:

Publisher:

Published: 1988

Total Pages: 12

ISBN-13:

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Download or read book Self-employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Intellectual Property Taxation

Intellectual Property Taxation

Author: Jeffrey A. Maine

Publisher:

Published: 2014

Total Pages: 0

ISBN-13: 9781617464935

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Book Synopsis Intellectual Property Taxation by : Jeffrey A. Maine

Download or read book Intellectual Property Taxation written by Jeffrey A. Maine and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Federal Taxation of Intellectual Property Transfers

Federal Taxation of Intellectual Property Transfers

Author:

Publisher: ALM

Published:

Total Pages: 696

ISBN-13:

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Download or read book Federal Taxation of Intellectual Property Transfers written by and published by ALM. This book was released on with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Federal Taxation of Intellectual Property Transfers

Federal Taxation of Intellectual Property Transfers

Author: Joseph E. Olson

Publisher: Law Journal Press

Published: 2017-09-28

Total Pages: 500

ISBN-13: 9781588520364

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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.


Book Synopsis Federal Taxation of Intellectual Property Transfers by : Joseph E. Olson

Download or read book Federal Taxation of Intellectual Property Transfers written by Joseph E. Olson and published by Law Journal Press. This book was released on 2017-09-28 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


The Intellectual Property Holding Company

The Intellectual Property Holding Company

Author: Jeffrey A. Maine

Publisher: Cambridge University Press

Published: 2017-12-07

Total Pages: 311

ISBN-13: 1107128269

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This book investigates how some corporations have avoided tax liability with intellectual property holding companies, and how different constituencies are working to stop them.


Book Synopsis The Intellectual Property Holding Company by : Jeffrey A. Maine

Download or read book The Intellectual Property Holding Company written by Jeffrey A. Maine and published by Cambridge University Press. This book was released on 2017-12-07 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates how some corporations have avoided tax liability with intellectual property holding companies, and how different constituencies are working to stop them.


Taxation of Intellectual Property

Taxation of Intellectual Property

Author: Daniel W. Matthews

Publisher: Vandeplas Pub.

Published: 2011

Total Pages: 0

ISBN-13: 9781600421563

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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.


Book Synopsis Taxation of Intellectual Property by : Daniel W. Matthews

Download or read book Taxation of Intellectual Property written by Daniel W. Matthews and published by Vandeplas Pub.. This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


Justifying Intellectual Property

Justifying Intellectual Property

Author: Robert P. Merges

Publisher: Harvard University Press

Published: 2011-06-13

Total Pages: 422

ISBN-13: 0674049489

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In a sophisticated defense of intellectual property, Merges draws on Kant, Locke, and Rawls to explain how IP rights are based on a solid ethical foundation and make sense for a just society. He also calls for appropriate boundaries: IP rights are real, but they come with real limits.


Book Synopsis Justifying Intellectual Property by : Robert P. Merges

Download or read book Justifying Intellectual Property written by Robert P. Merges and published by Harvard University Press. This book was released on 2011-06-13 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a sophisticated defense of intellectual property, Merges draws on Kant, Locke, and Rawls to explain how IP rights are based on a solid ethical foundation and make sense for a just society. He also calls for appropriate boundaries: IP rights are real, but they come with real limits.


Valuing Intellectual Capital

Valuing Intellectual Capital

Author: Gio Wiederhold

Publisher: Springer Science & Business Media

Published: 2013-08-13

Total Pages: 602

ISBN-13: 1461466113

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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.


Book Synopsis Valuing Intellectual Capital by : Gio Wiederhold

Download or read book Valuing Intellectual Capital written by Gio Wiederhold and published by Springer Science & Business Media. This book was released on 2013-08-13 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.