Book

Intellectual Property Taxation: Transaction and Litigation Issues, Second Edition, with 2017 Cumulative Supplement

This treatise 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 explaining the technical tax considerations and elucidating their implications for complex IP transactions.


Description

Comprehensive and clear explanations of the tax treatment of major IP transactions and decisions

This treatise 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 explaining the technical tax considerations and elucidating their implications for complex IP transactions.

The Second Edition includes “Planning Pointers” and “Practical Checklists” related to the tax consequences of creating, acquiring, and transferring intellectual property; expanded coverage of popular tax planning strategies used in connection with IP; additional discussions in “plain English” of transfer pricing and cost sharing arrangements; and a chapter on estate planning for intellectual property.


The 2017 Cumulative Supplement adds the following discussions:

  • Explanation of new, favorable regulations with respect to the development internal use software.
  • Summary of recent cases on the tax treatment of writers and on the charitable contribution of self-created copyrighted works.
  • Highlights of recent IRS rulings on the research tax credit, on the characterization of royalty income in a technology license, and on the treatment of royalties received by non-profit organizations.
  • Summary of international tax regulations impacting cross-border intellectual property transactions.
  • Review of recent court decisions on the transfer pricing of intellectual property.
  • Summary of new rules for Internet taxation, including updated charts and summaries for all 50 states.    

Authors

Bloomberg BNA authors and editors are practicing professionals with insider perspectives and real-life experience. Learn more about this book’s authors and editors.
Jeffrey A. Maine, B.B.A., M.B.A., J.D., LL.M., C.P.A., is a Professor of Law at the University of Maine School of Law, Portland, ME.
Xuan-Thao N. Nguyen,  B.A., J.D., is the Gerald L. Bepko Chair and Director, Center for Intellectual Property Law and Innovation, Indiana University Robert H. McKinney School of Law, Indianapolis, IN.

Contents

View full tables of contents and read the book’s preface or introduction.