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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 : 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 : Joseph E. Olson
Publisher : Law Journal Press
ISBN 13 : 9781588520364
Total Pages : 500 pages
Book Rating : 4.5/5 (23 download)
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.
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 : Jeffrey A. Maine
Publisher : Cambridge University Press
ISBN 13 : 1107128269
Total Pages : 311 pages
Book Rating : 4.1/5 (71 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 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.
Author : Anne Fairpo
Publisher : Bloomsbury Publishing
ISBN 13 : 1780438761
Total Pages : 553 pages
Book Rating : 4.7/5 (84 download)
Download or read book Taxation of Intellectual Property written by Anne Fairpo and published by Bloomsbury Publishing. This book was released on 2016-12-29 with total page 553 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of Intellectual Property, Fourth Edition is the most comprehensive analysis on Intellectual Property as the only volume to give commentary for both individuals and corporates with both a UK and international focus. This title provides a practical and easy-to-use structure following life-cycle of IP within a business. Anne Fairpo is a highly respected tax lawyer with a wealth of knowledge and experience in intellectual property taxation and UK-US cross-border tax planning. This title is fully updated to include Finance Act 2016 and OECD BEPS project conclusions.This specialist book examines the approach of the UK tax regime towards intellectual property. It follows step-by-step the lifecycle of an intellectual property asset, from creating and exploiting IP through to disposal. It highlights the tax considerations and planning issues, both for corporate and non-corporate clients. As well as UK taxation of IP, there is substantial coverage of international taxation of IP, where differing approaches to taxation of IP globally are examined.
Author : Richard J. Gallafent
Publisher : Addison Wesley Publishing Company
ISBN 13 :
Total Pages : 440 pages
Book Rating : 4.F/5 ( download)
Download or read book Intellectual Property written by Richard J. Gallafent and published by Addison Wesley Publishing Company. This book was released on 1992 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part one considers the basic concepts behind the different areas of intellectual property, how to obtain legal protection and in what form. Part two considers those issues discussed in part one from a tax point of view. Supporting material such as standard agreements and IRS rulings is included.
Author : Richard J. Gallafent
Publisher :
ISBN 13 :
Total Pages : 370 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 1984 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : Jeffrey A. Maine
Publisher :
ISBN 13 : 9781617464935
Total Pages : 0 pages
Book Rating : 4.4/5 (649 download)
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:
Author : Gio Wiederhold
Publisher : Springer Science & Business Media
ISBN 13 : 1461466113
Total Pages : 602 pages
Book Rating : 4.4/5 (614 download)
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.
Author : Marvin Petry
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (85 download)
Download or read book Taxation of Intellectual Property written by Marvin Petry and published by . This book was released on 1985 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : 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 :
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (3 download)
Download or read book Basis of Assets written by and published by . This book was released on 1995 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Julian J. B. Hickey
Publisher :
ISBN 13 :
Total Pages : 4 pages
Book Rating : 4.:/5 (115 download)
Download or read book Taxation of Intellectual Property written by Julian J. B. Hickey and published by . This book was released on 1998 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
