A clear and comprehensive guide to the tax treatment of major intellectual property transactions and decisions, this treatise contains planning pointers and checklists related to the tax consequences of creating, acquiring, and transferring many kinds of IP, including emerging forms of IP such as digital content and domain names.
Comprehensive and clear explanations of the tax treatment of major IP transactions and decisions
Intellectual Property Taxation: Transaction and Litigation Issues, Second Edition, with accompanying CD-ROM, 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 between technical tax considerations and the complexities of intellectual property transactions.
Topics discussed include IP holding companies, research and development limited partnerships, and cost-sharing arrangements; taxation of emerging forms of IP assets, such as domain names and web content; new tax regulations governing IP development costs; federal and state tax treatment of e-commerce transactions, including sales of online music, digital content, and software; and international tax rules governing IP development, acquisitions, licenses, and transfers. The treatise also examines the tax treatments of damages, settlement awards, and litigation costs in IP litigation, as well as software development, acquisitions, and transfers; and charitable gifts of IP. It also provides charts and detailed explanations of state taxation of online transactions such as online sales and licensing of goods and software, digital music, and website development.
The new Second Edition provides:
The 2015 Supplement contains significant tax developments affecting intellectual property and litigation, including the following:
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