Intellectual Property Taxation

Author : Jeffrey A. Maine
Publisher :
ISBN 13 :
Total Pages : 520 pages
Book Rating : 4.07/5 ( download)

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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 :
Publisher : ALM
ISBN 13 :
Total Pages : 696 pages
Book Rating : 4./5 ( download)

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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:

Author : Philip F. Postlewaite
Publisher :
ISBN 13 :
Total Pages : 2542 pages
Book Rating : 4.29/5 ( download)

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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 : 9781617464935
Total Pages : 0 pages
Book Rating : 4.37/5 ( download)

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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 :
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.51/5 ( download)

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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:

Author : Joseph E. Olson
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.38/5 ( download)

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Download or read book Federal Taxation of Intellectual Property Transfers written by Joseph E. Olson and published by . This book was released on 1986 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Joseph E. Olson
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.38/5 ( download)

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Download or read book Federal Taxation of Intellectual Property Transfers written by Joseph E. Olson and published by . This book was released on 1986 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Anne Fairpo
Publisher : Bloomsbury Publishing
ISBN 13 : 1780438761
Total Pages : 553 pages
Book Rating : 4.64/5 ( download)

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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 : Daniel W. Matthews
Publisher : Vandeplas Pub.
ISBN 13 : 9781600421563
Total Pages : 0 pages
Book Rating : 4.63/5 ( download)

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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 : Addison Wesley Publishing Company
ISBN 13 :
Total Pages : 440 pages
Book Rating : 4.32/5 ( download)

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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.