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.
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 Second Edition provides:
New in the 2017 Cumulative Supplement:
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