Taxation of intellectual property
By: by Daniel W. Matthews
Edition: 1st ed.
Publisher: Vandeplas Publishing
Published: 2011
Place of publication: Lake Mary, FL
Language: eng
Number of pages: 551
ISBN-13: 9781600421563
Subjects: Intellectual property; Taxation; Cases
Description: "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.
Notes: Includes bibliographical references.
Table of contents: title: Principles of federal income taxation; title: Taxation of intellectual property development; title: Taxation of intellectual property acquisitions; title: Sales, exchanges, and licenses of intellectual property; title: Holding companies and state tax minimization; title: International IP transactions of U.S. corporations.