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Author :
Publisher : ALM
ISBN 13 :
Total Pages : 696 pages
Book Rating : 4./5 ( download)
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:
Author : Joseph E. Olson
Publisher :
ISBN 13 : 9781588522061
Total Pages : pages
Book Rating : 4.5/5 (22 download)
Download or read book Federal Taxation of Intellectual Property Transfers written by Joseph E. Olson and published by . This book was released on 2017 with total page 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.
Author : Rex Frye
Publisher :
ISBN 13 :
Total Pages : 350 pages
Book Rating : 4.F/5 ( download)
Download or read book The Income and Other Federal Taxes as Affected by Patents, Trade-marks, Copyrights and Goodwill written by Rex Frye and published by . This book was released on 1921 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Philip F. Postlewaite
Publisher :
ISBN 13 :
Total Pages : 2542 pages
Book Rating : 4.F/5 ( download)
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:
Author : Jeffrey A. Maine
Publisher :
ISBN 13 :
Total Pages : 520 pages
Book Rating : 4.F/5 ( download)
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.
Author : Patent Law Association of Chicago. Taxation Committee
Publisher :
ISBN 13 :
Total Pages : 390 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Guide for Patents, Trademarks & Copyrights written by Patent Law Association of Chicago. Taxation Committee and published by . This book was released on 1984 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Rex Frye
Publisher : Legare Street Press
ISBN 13 : 9781020177545
Total Pages : 0 pages
Book Rating : 4.1/5 (775 download)
Download or read book The Income And Other Federal Taxes As Affected By Patents, Trade-marks, Copyrights And Goodwill written by Rex Frye and published by Legare Street Press. This book was released on 2023-07-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A detailed examination of the ways in which various forms of intellectual property affect income and other federal taxes. Rex Frye's expertise in tax law and intellectual property make this book an essential resource for lawyers, accountants, and anyone dealing with the intersection of law and business This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author : Daniel W. Matthews
Publisher : Vandeplas Pub.
ISBN 13 : 9781600421563
Total Pages : 0 pages
Book Rating : 4.4/5 (215 download)
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.
Author : Richard J. Gallafent
Publisher :
ISBN 13 :
Total Pages : 356 pages
Book Rating : 4.F/5 ( download)
Download or read book Intellectual Property Law and Taxation written by Richard J. Gallafent and published by . This book was released on 1981 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lee Branstetter
Publisher : World Bank Publications
ISBN 13 : 0040917150
Total Pages : 52 pages
Book Rating : 4.0/5 (49 download)
Download or read book Do Stronger Intellectual Property Rights Increase International Technology Transfer? written by Lee Branstetter and published by World Bank Publications. This book was released on 2004 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the alleged benefits of the recent global movement to strengthen intellectual property rights (IPRs) is that such reforms accelerate transfers of technology between countries. Branstetter, Fisman, and Foley examine how technology transfer among U.S. multinational firms changes in response to a series of IPR reforms undertaken by 12 countries over the 1982-99 period. Their analysis of detailed firm-level data reveal that royalty payments for intangibles transferred to affiliates increase at the time of reforms, as do affiliate research and development (R & D) expenditures and total levels of foreign patent applications. Increases in royalty payments and R & D expenditures are more than 20 percent larger among affiliates of parent companies that use U.S. patents more extensively prior to reform and therefore are expected to value IPR reform most. This paper--a product of Trade, Development Research Group--is part of a larger effort in the group to understand the global impact of stronger intellectual property rights.
Author : Joseph M. Dodge
Publisher : Aspen Publishing
ISBN 13 : 9781454802402
Total Pages : 0 pages
Book Rating : 4.8/5 (24 download)
Download or read book Federal Taxes on Gratuitous Transfers written by Joseph M. Dodge and published by Aspen Publishing. This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes.
Author : Jeffrey A. Maine
Publisher : Cambridge University Press
ISBN 13 : 1108327125
Total Pages : 312 pages
Book Rating : 4.1/5 (83 download)
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 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many companies that have become household names have avoided billions in taxes by 'parking' their valuable intellectual property assets in holding companies located in tax-favored jurisdictions. In the United States, for example, many domestic companies have moved their IP to tax-favored states such as Delaware or Nevada, while multinational companies have done the same by setting up foreign subsidiaries in Ireland, Singapore, Switzerland, and the Netherlands. In this illuminating work, tax scholar Jeffrey A. Maine teams up with IP expert Xuan-Thao Nguyen to explain how the use of these IP holding companies has become economically unjustified and socially unacceptable, and how numerous calls for change have been made. This book should be read by anyone interested in how corporations - including Gore-Tex, Victoria's Secret, Sherwin-Williams, Toys-R-Us, Apple, Microsoft, and Uber - have avoided tax liability with IP holding companies and how different constituencies are working to stop them.
Author : David Laro
Publisher : John Wiley & Sons
ISBN 13 : 1118023188
Total Pages : 532 pages
Book Rating : 4.1/5 (18 download)
Download or read book Business Valuation and Federal Taxes written by David Laro and published by John Wiley & Sons. This book was released on 2011-03-25 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business Valuation and Federal Taxes Procedure, Law, and Perspective SECOND EDITION Combining the expert knowledge of Senior Judge David Laro and Shannon Pratt, Business Valuation and Federal Taxes, Second Edition presents the authors' decades of experience, with advice on everything practitioners need to know about the relationship between federal taxes and valuation, and specifically valuations relating to business interests. This reference features indepth examinations of numerous topics that are particularly important to practitioners and explores a broad understanding of the basic knowledge needed to appreciate business valuation. Valuators, CPAs consulting on valuations, attorneys, corporate development officers, and intermediaries on business valuation will benefit from insightful discussions on topics ranging from general definitions to valuing complex business interests, as well as new discussions of: Personal versus enterprise goodwill New materials on transfer pricing and customs valuations and how recent markets have affected both the income and market approaches Coverage of FAS 157 and the many changes to penalties and sanctions affecting both taxpayers and appraisers Several important new court cases Coverage is also included on standards of business valuation, IRS positions, burden of proof in valuation controversies, questions to ask business valuation experts, economic and industry analysis, and tax-affecting passthrough entities. Complete with a full overview of the laws, procedures, and approaches related to business valuation, this invaluable reference is a wellspring of vital information on valuation approaches, techniques, finance-related issues, burden of proof, standards, choice of entity, and much more.
Author : Harsha Reddy
Publisher :
ISBN 13 : 9781558718746
Total Pages : pages
Book Rating : 4.7/5 (187 download)
Download or read book Intellectual Property written by Harsha Reddy and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ... describes the rules relating to the taxation of income from the exploitation and disposition of patents, copyrights, know-how and trade secrets (referred to generally as 'know-how'), and trademarks and trade names. With respect to a fifth type of intellectual property, computer software, this portfolio refers the reader to Tax Management Portfolio, Federal Taxation of Software and E-Commerce, No. 555, which provides a detailed description of the U.S. federal income tax treatment of income from the exploitation and disposition of computer software.
Author : Michelle Markham
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041123687
Total Pages : 360 pages
Book Rating : 4.0/5 (411 download)
Download or read book The Transfer Pricing of Intangibles written by Michelle Markham and published by Kluwer Law International B.V.. This book was released on 2005-01-01 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Alan S. Gutterman
Publisher : Praeger
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.3/5 (91 download)
Download or read book Technology Development and Transfer written by Alan S. Gutterman and published by Praeger. This book was released on 1997 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gutterman and Erlich provide a clear, concise summary of all the important legal and business issues that may arise in technology transfer arrangements. Discussed are the law of technology transfer, including federal legislation and intellectual property law; the fundamentals of establishing a technology transfer, including confidentiality agreements, due diligence investigations, and selection of technology partners; legal and business issues involved in licensing and research and development arrangements, including university research arrangements; and steps to be taken by federal laboratory managers, the Federal government, and private firms to improve technology transfer. This work is important reading for executives, entrepreneurs, lawyers, accountants, and other professionals involved in transfer arrangements, and also for venture capitalists and investment bankers seeking a broad overview of technology-driven transactions. Academic lawyers and their students will also find this book valuable. The nation's ability to facilitate the transfer of its valuable, publicly funded technology and related know-how from its national research laboratories and universities to the private sector for commercial usage will be key to its future economic growth and global business competitiveness. This work is a comprehensive guide to all of the essential legal and business considerations that entrepreneurs and managers must take into account in the course of structuring technology transfers. The book is intended to provide readers with a clear and concise summary of the basic building blocks of effective technology transfer, including applicable federal laws and regulations, intellectual property law, licensing agreements, research and development arrangements, and the strategies that may be adopted for improving technology transfer in the future. This book takes the reader through each transaction on a step-by-step basis, beginning with partner selection and preliminary activities, and includes comprehensive model contract provisions. In addition, the book analyzes how the federal laboratories, the government, and firms in the private sector can improve the quantity and quality of technology transfer in the years to come.
Author : John A. Miller
Publisher :
ISBN 13 :
Total Pages : 640 pages
Book Rating : 4.F/5 ( download)
Download or read book The Fundamentals of Federal Taxation written by John A. Miller and published by . This book was released on 2010 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: The third edition of The Fundamentals of Federal Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-two chapters, each of which can readily be covered in one, or occasionally two, class sessions. A new chapter in this edition brings together the various exclusions, deductions and credits concerning education. This is a topic of particular relevance to students that often receives scattered treatment in other books. Thoroughly up to date, this edition incorporates the changes arising from the American Taxpayer Relief Act of 2012, the so-called ¿fiscal cliff¿ legislation. The authors also prepare an annual supplement each August. The first half of the book provides students with an understanding of the overall structure of the federal income tax. This part culminates in two major review problems that assist students in integrating the knowledge gained. Thereafter, the book covers various major topics of taxation¿including real estate taxation, intellectual property taxation, family taxation, tax consequences of litigation, and deferred compensation -- with an emphasis on tax planning. It is designed to give students an appreciation for how the law of taxation connects with everyday events of American life. The book also contains chapters on corporate and partnership income taxation, international income taxation and the federal wealth transfer taxes in order to introduce students to those important areas of tax law. In this cogent, straightforward treatment of a complex subject, the topics, the selection of cases, and the design of the problems are all calculated to make tax fun and thought-provoking. This edition is available in both hard copy and electronic versions. A teacher¿s manual with complete solutions to all of the problems is available.
