Last edited by Kazragami
Tuesday, April 28, 2020 | History

5 edition of Intellectual Property Taxation found in the catalog.

Intellectual Property Taxation

Problems, Cases, and Materials

by Jeffrey A. Maine

  • 105 Want to read
  • 6 Currently reading

Published by Carolina Academic Pr .
Written in English

    Subjects:
  • Taxation,
  • Taxation - General,
  • Business & Economics,
  • Business/Economics

  • The Physical Object
    FormatHardcover
    Number of Pages508
    ID Numbers
    Open LibraryOL11273863M
    ISBN 100890894310
    ISBN 109780890894316

    1. Introduction. The growing importance of intellectual property as a factor in production, 1 and concern that it is easier for firms to shift income from this source than it is from others, presents challenges for tax design. Firms can and do position their intellectual property with a view to reducing tax by:


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Intellectual Property Taxation by Jeffrey A. Maine Download PDF EPUB FB2

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.

Authors Maine and Nguyen adopt the problem method in addressing intellectual property taxation, and covers both general and special tax principles governing different forms of intellectual property.

The book presents ten chapters, each of which is devoted to the taxation of a major IP transaction such as intellectual property research and development, Author: Jeffrey A. Maine, Xuan-Thao N. Nguyen. Intellectual Property Taxation: Transaction and Litigation Issues, Second Edition, Supplement Cumulative Supplement Edition.

Find all the books. Taxation of Intellectual Property is a must have book for all tax and accountancy practitioners advising commercial organisations of all sizes.

Benefit from Anne Fairpo's specialist knowledge and know-how. Read more Read less click to open popover. Intellectual Property Taxation, Cumulative Supplement [Jeffrey Intellectual Property Taxation book. Maine and Xuan-Thao N. Nguyen] on *FREE* shipping on qualifying offers.

Intellectual Property Taxation, Cumulative Supplement. Taxation of Intellectual Intellectual Property Taxation book, Fourth Edition is the most comprehensive analysis Intellectual Property Taxation book Intellectual Property as the only volume to give commentary for both individuals and corporates with both a UK and international focus.

This title provides a practical and easy-to-use structure following life-cycle of IP within a : Anne Fairpo. An expert on tax law, he has published seven books and numerous articles in the field.

Professor Maine focuses his current research on the intersection of taxation and intellectual property, and has co-authored with Xuan-Thao Nguyen a treatise and a law school textbook on the tax treatment of intellectual by: 3.

Federal Income Taxation of Intellectual Properties and Intangible Assets is the first treatise on intellectual property and intangible asset taxation that addresses all asset types. With technological advances, the types and definitions of "intellectual property" and "intangible assets" will change rapidly.

The book, now in its 8th edition, covers both the intellectual property law and the relevant taxation law and the interface between the two - working as your guide through the convoluted maze of IP taxation. 4 | Global taxation of intellectual property: new and emerging tax policies create high-stakes balancing act.

“To the Irish Government, encouraging IP business development is not just about creating high-quality jobs, but also the long-term benefits Ireland will reap from having an innovation economy.”.

Intellectual Property Taxation: Problems and Materials - Jeffrey A. Maine, Xuan-Thao N. Nguyen - Google Books The second edition of Intellectual Property Taxation. Taxation of Intellectual Property 2/ed is a must have book for all tax and accountancy practitioners advising commercial organisations of all sizes.

Keep you and your firm right up-to-date- - Completely updated to the latest legislation including ITEPAITTOIAIncome Tax Act - Incorporates. Intellectual Property Taxation To view or download the supplement to this book, click here.

The second edition of Intellectual Property Taxation is, like the first, a problem-based, transaction-oriented treatment of intellectual property Edition: Second Edition.

Understanding the taxation of intellectual property is important if you plan to develop your own intellectual properties or if you plan to invest in those that others have created.

3 min read Understanding the taxation of intellectual property is important if you plan to develop your own intellectual properties or if you plan to invest in those that others have created. Taxation of Intellectual Property, Fourth Edition is the most comprehensive analysis on Intellectual Property as the only volume to give commentary for both individuals and corporates with both a UK and international focus.

This title provides a practical and easy-to-use structure following life-cycle of IP within a : Anne Fairpo. Intellectual Property TAX TAXATION OF INTELLECTUAL PROPERTY – THE BASICS INTRODUCTION Change driven by development of intellectual property (“I.P.”) is now a constant.

Whether the I.P. user is a tax adviser accessing a digital library, an auto mechanic interfacing with an engine, or a shopper looking for a specific brand of product, Size: KB. an intellectual property asset has been created. Statutory forms of intellectual property Whereas it is usual accounting and taxation practice to identifying all items of intellectual property has merely being an intangible asset, not all items of intellectual property have the same all-embracing taxation characteristics.

INTRODUCTION. Change driven by development of intellectual property ("I.P.") is now a constant. Whether the I.P. user is a tax adviser accessing a digital library, an auto mechanic interfacing with an engine, or a shopper looking for a specific brand of product, I.P.

in all its varied forms serves as an important tool in daily life. Taxation of Intellectual Property. Taxation of Intellectual Property, Fourth Edition is the most comprehensive analysis on Intellectual Property as the only volume to give commentary for both individuals and corporates with both a UK and international title provides a practical and easy-to-use structure following life-cycle of IP within a business.

If you don't enter the Misc (delete the one you have already entered), but instead go to the section for entering rent or royalty and describe the property as Book Royalties, and the property type as intellectual property royalties, you should be able to add the amount of royalty you were paid in the income received and not have SE tax assessed against your income.

IBFD, Your Portal to Cross-Border Tax Expertise Why this book. Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties, comprising the proceedings and working documents of an annual seminar held in Milan in Novemberis a detailed and comprehensive study on the taxation of intellectual property (IP).

It begins with. Get this from a library. Intellectual property taxation: problems and materials. [Jeffrey A Maine; Xuan-Thao N Nguyen] -- This book adopts the problem method in addressing intellectual property taxation, and covers both general and special tax principles governing different forms of intellectual property (IP).

After a. ISBN: X: OCLC Number: Notes: Includes index. Description: xxv, pages ; 24 cm: Contents: Chapter 1 Introduction; Chapter 2 Introduction to intellectual property; Chapter 3 Creating intellectual property; Chapter 4 Research and development allowances; Chapter 5 Acquiring intellectual property-individuals and non-corporates; Chapter 6 Exploiting intellectual.

It is often the key objective in mergers and acquisitions and knowledgeable companies are increasingly using licensing routes to transfer these assets to low tax jurisdictions.

Nevertheless, the role of intellectual property rights (IPRs) and intangible assets in. The second edition of Intellectual Property Taxation is, like the first, a problem-based, transaction-oriented treatment of intellectual property taxation.

It explores the tax consequences of creating, buying, exploiting, and selling various IP assets (including patents, trade secrets, know-how, copyrights, trademarks, and computer software) in. There are considerable di"erences in the tax treatment of intellectual property when the owner transfers it to an individual or business.

Reprinted with permission from the October edition of the Journal of Taxation. Tax Considerations of Acquiring Intellectual Property, Chuck Hodges and Lynn Fowler, Journal of Taxation, October COVID Resources. Reliable information about the coronavirus (COVID) is available from the World Health Organization (current situation, international travel).Numerous and frequently-updated resource results are available from this ’s WebJunction has pulled together information and resources to assist library staff as they consider how to handle.

Intellectual property is a fairly broad term and can take many different forms. Examples of intellectual property include patents, trademarks, copyrights, trade secrets, or unique ideas. While. Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties, comprising the proceedings and working documents of an annual seminar held in Milan in Novemberis a detailed and comprehensive study on the taxation of intellectual property (IP).

The book then moves to selected tax treaty issues. In particular, it Pages: CARMEL, Ind., Feb. 12, /PRNewswire-PRWeb/ -- Intellectual property has historically been treated as a capital gain asset. However, new Code § (a) (3), in the Tax.

Intellectual property law and taxation. [Nigel A Eastaway; Richard J Gallafent; Victor A F Dauppe] Print book: English: 6th edView all editions and formats: # Intellectual property--Taxation--Law and legislation--Great Britain\/span>\n \u00A0\u00A0\u00A0\n schema.

This book is a guide aimed at those advising individual or corporate owners of intellectual property and those receiving royalties. The law and taxation of franchising, music and film royalties are Read more. Additional Physical Format: Online version: Gallafent, Richard J. Intellectual property law and taxation.

London: Oyez, © (OCoLC) Document Type. This book covers key topics, including patent settlements, unilateral conduct involving intellectual property, mergers involving intellectual property, litigation, and practical issues that are most likely to arise as practitioners assess the antitrust risks associated with the exercise of intellectual property rights.

Additional Physical Format: Online version: Gallafent, Richard J. Intellectual property law and taxation. London: Oyez Longman, (OCoLC) U.S. federal tax considerations over the life cycle of intellectual property are numerous and depend upon several factors, including whether the intellectual property was self-created or acquired, and whether the taxpayer’s objective is to use the intellectual property in a business or transfer it through a license or sale.

WIPO PUBLICATION No. (E) ISBN WIPO Second Edition Reprinted - Buy Intellectual Property Rights book online at best prices in India on Read Intellectual Property Rights book reviews & author details and more at Free delivery on qualified orders/5(10).

Q: You also call for the creation of a new position in provost offices to handle intellectual property issues. But you point out that current technology transfer offices fall victim to having large staffs that justify their existence by bearing down on intellectual property -- collecting, for instance, a high number of trademarks.

An Introduction to the Tax Treatment of Intellectual Property As a tax lawyer, I often hear about how confusing people find the tax laws to be. If you’re reading this, you’re likely to be deeply involved in some industry other than tax, and you wish you could have the subject broken down to a digestible level.

Intellectual property is something that you create using your mind - for example, a story, an invention, an artistic work or a symbol.

Owning intellectual property. You own intellectual property.Browse Law > Intellectual Property eBooks to read online or download in EPUB or PDF format on your mobile device and PC.The book provides a clear overview of intellectual property legislation and policy, and at the same time offers practical guidance on which sound preliminary decisions may be based.

Lawyers representing parties with interests in Kenya will welcome this very useful guide, and academics and researchers will appreciate its value in the study of.