• Return to previous page.

Text size:

Printable Version

Taxation and Valuation of Intellectual Property
New Report Highlights Key Role of Intellectual Property Rights in a Global Economy

NEWS RELEASE

Contact: Nick Gallehawk + 44 207 559 4802/ngalleha@bna.com

November 2007 (London)  – The estimated yearly worldwide proceeds resulting from all exploitation of IP rights are reported to be in the hundreds of billions of U.S. Dollars. Not only has the number of patent and trademark applications risen enormously all over the world, but revenues from licensing and selling IP rights have reached a new climax.  A new special report by BNA International highlights the key role of intellectual property rights in global business.

In the words of Eric Tomsett,  a Partner at Deloitte & Touche LLP in  London, a specialist in the taxation of IP, and a contributor to this report: 

• “Dealing effectively with the taxation of IP in multi national businesses involves many different tax disciplines.  Firstly, it is essential to consider the overall structure of IP in a multinational business so as to identify all the situations where taxation issues may arise.  This immediately highlights the importance of effectively managing IP in the most appropriate locations.
• “The potential ease with which IP may move from location to location has meant that the pricing of international IP transactions has always been an issue of fundamental importance.  Increasingly, this is the big area of focus of many tax authorities in transfer pricing investigations, especially where complex supply chains are involved.
• “Whilst tax authorities have been very active in mounting vigorous challenges to what they see as inappropriate planning in relation to the use of IP, governments have also particularly focused on its development through research and development by offering very significant tax incentives for approved research and development.  This has meant that many jurisdictions are now competing for R&D functions through seeking to offer the most valuable tax incentives. 
• “Finally, fundamental to all taxation issues relating to IP is determining appropriate methodologies for identifying its value in particular situations.”

This special report focuses on the closely inter-related topics of the taxation and the valuation of IP. The Taxation section begins with an overview of IP Considerations in International Tax, and an article focussing on Managing IP Offshore. It goes on to focus on Transfer Pricing and IP, with articles looking at specific developments in Belgium, the US and India, as well as the pharmaceuticals industry. Finally, included are articles that focus on R&D tax incentives, a major area that a number of national governments have targeted in recent years in order to encourage expenditure on IP development.

The section on Valuation of IP includes analysis of methodologies for identifying its value in different situations, including valuation  of IP rights, goodwill, technology, R&D, trademarks, brands and patents.

Taxation and Valuation of Intellectual Property, published by BNAI. London
Pages: 76
Price: £125
To order your copy: E-mail marketing@bnai.com or visit www.bnai.com/special reports
On the Web: http://www.bnai.com/templates/maincontent.aspx?
cat=280&obj=554&country=1

# # #

About BNA International

BNA International's services help companies and their advisers operate successfully in global business, providing accurate news and analysis of worldwide legal developments in areas including international tax, IP & Communications and Business & Finance. It is the London-based subsidiary of BNA (www.bna.com ), the largest independent U.S. publisher of news and information for professionals in business, law, tax, and government.