Main Volume Information
Intellectual Property Taxation: Transaction and Litigation Issues is the only treatise of its kind that considers, on a comparative basis, the tax implications of major business transactions involving both traditional and emerging forms of intellectual property. The authors’ analyses strike a perfect balance by explaining the technical tax considerations and their relation to the complexities of intellectual property transactions.
Supplement Information
The 2011 Cumulative Supplement provides analysis of recent cases dealing with the research tax credit calculations; summarizes new administrative guidance on taxation of intellectual property sales and licenses; discusses Robinson Knife and new proposed regulations on the tax treatment of sales-based royalties; and summarizes recent cases by authors and inventors on the home office deduction. It also analyzes the government’s responses to the Ninth Circuit’s decision in Xilinx with respect to cost sharing arrangements and the Tax Court’s Veritas transfer pricing case; and discusses the Supreme Court of Iowa’s decision in KFC v. Iowa Dept. of Rev., the Special Appeals Court of Maryland’s decision in Classic Chicago, Inc. v. Comptroller of the Treasury, and the Massachusetts Court of Appeals decision in IDC Research, Inc. v. Commissioner of Rev.
Main Volume Information
2003/808 pp. Hardcover/Order #9981
Supplement Information
2011/671 pp. ISBN 9781570189814/Order #1981
Main Volume Information
Jeffrey A. Maine and Xuan-Thao N. Nguyen
Supplement Information
Jeffrey A. Maine and Xuan-Thao N. Nguyen