Title: Taxation of intellectual property /
Authors: Matthews, Daniel W.
Publisher: Vandeplas Publishing,
Year: 2011
Subjects: Intellectual property Taxation United States.; Intellectual property Taxation United States Cases.
Abstract: "This book builds upon the 'core concepts' introducted in a basic income tax course, such as capitalization, depreciation/amortization, and characterization of income/loss, by specifically addressing their application to intellectual property (IP). In some cases, special rules apply the 'core concepts' differently to IP. This book's goal is to discuss these special IP tax rules and the policy concerns underlying them. Additionally, this book goes beyond the 'core concepts' and addresses tax issues truly unique to IP, such as IP holding companies and international IP transactions. Specifically, this book discusses how multistate corporations use intangible holding companies to minimize exposure to state corporate income taxes. The final chapter covers how U.S. multinational use IP in international transactions to minimize exposure to U.S. income tax"--Provided by publisher.
Contents: Principles of federal income taxation -- Taxation of intellectual property development -- Taxation of intellectual property acquisitions -- Sales, exchanges, and licenses of intellectual property -- Holding companies and state tax minimization -- International IP transactions of U.S. corporations.