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Author : Philip F. Postlewaite,David L. Cameron,Thomas Kittle-Kamp
Publisher : Unknown
Page : 2542 pages
File Size : 53,5 Mb
Release : 1998
Category : Intangible property
ISBN : STANFORD:36105063609429
Author : Rex Frye
Publisher : Unknown
Page : 348 pages
File Size : 54,8 Mb
Release : 1921
Category : Income tax
ISBN : OSU:32437122893148
Author : Patent Law Association of Chicago. Taxation Committee
Publisher : Unknown
Page : 390 pages
File Size : 51,8 Mb
Release : 1984
Category : Law
ISBN : STANFORD:36105043823850
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 : Anonim
Publisher : ALM
Page : 696 pages
File Size : 44,7 Mb
Release : 2024-05-22
Category : Electronic
ISBN : 8210379456XXX
Author : Jeffrey A. Maine,Xuan-Thao N. Nguyen
Publisher : Unknown
Page : 520 pages
File Size : 42,7 Mb
Release : 2004
Category : Business & Economics
ISBN : STANFORD:36105063650407
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 : Unknown
Page : 128 pages
File Size : 45,5 Mb
Release : 1986
Category : Intellectual property
ISBN : LCCN:85030038
Author : Daniel W. Matthews
Publisher : Vandeplas Pub.
Page : 0 pages
File Size : 46,8 Mb
Release : 2011
Category : Intellectual property
ISBN : 1600421563
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 : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 44 pages
File Size : 40,5 Mb
Release : 1991
Category : Amortization deductions
ISBN : STANFORD:36105110731622
Author : Michelle Markham
Publisher : Kluwer Law International B.V.
Page : 360 pages
File Size : 51,9 Mb
Release : 2005-01-01
Category : Law
ISBN : 9789041123688
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 : Gordon V. Smith,Russell L. Parr
Publisher : Unknown
Page : 680 pages
File Size : 53,9 Mb
Release : 2000-04-19
Category : Business & Economics
ISBN : UOM:39015050130007
While intellectual property plays an increasingly important role in the business world, it is difficult to quantify its economic and financial value. This guide to analytic techniques covers market value, accounting value, licensing and royalty rate and embryonic technology valuation.
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 548 pages
File Size : 48,9 Mb
Release : 1996-04-30
Category : Business & Economics
ISBN : 0471130303
This is the first book to address the special rules that apply to the taxation of all property and casualty insurance companies, including life insurance companies with property/casualty insurance operations. It covers the special rules that apply to the taxation of captive insurance companies in addition to the general rules that are usually applicable to a captive insurance company. At the same time, it examines the fact that many healthcare organizations are now considered to be insurance companies and will be taxed as such under all the various healthcare reform proposals. Includes a sample tax return for property and casualty insurance companies, Form 1120PC, and guidance on how to read and review a property and/or casualty company annual report.
Author : Richard J. Gallafent,Nigel A. Eastaway,Victor A. F. Dauppe
Publisher : FT Law & Tax
Page : 728 pages
File Size : 45,7 Mb
Release : 1998
Category : Business & Economics
ISBN : STANFORD:36105060364374
This guide is designed to enable practitioners to understand the particular IP issues, tax laws and tax-efficient structures that are vital to the effective drafting and negotiation of contracts. This fifth edition contains an overview of IP law and the main principles of taxation, before taking readers onto the chapters that tackle the specifics. The book explains the tax issues relating to each type of intellectual property and each type of commercial exploitation. It also highlights tax planning issues, including international tax planning, and analyzes specific tax applications.
Author : Harsha Reddy
Publisher : Unknown
Page : 128 pages
File Size : 44,6 Mb
Release : 2024-05-22
Category : Intellectual property
ISBN : 1558718869
" ... describes the rules governing U.S. federal income tax treatment of the costs of developing, acquiring and owning patents, copyrights, know-how and trade secrets (referred to generically as "know-how"), and trademarks and trade names, along with a fifth type of intellectual property, computer software, that can be protected as all or a combination of a patent, know-how and copyright."
Author : Norman H. Lane
Publisher : Unknown
Page : 128 pages
File Size : 52,9 Mb
Release : 1988
Category : Decedents' estates
ISBN : 0791300129
Author : Jeffrey L. Kwall
Publisher : Unknown
Page : 148 pages
File Size : 48,9 Mb
Release : 1995
Category : Corporations
ISBN : STANFORD:36105061808957