Intellectual Property Taxation: Transaction and Litigation Issues

Understand the tax considerations, on a comparative basis, for all forms of traditional and emerging intellectual property.

As the boundaries of intellectual property expand, the associated tax consequences from the creation, development, acquisition or sale, licensing, and protection of IP become significant considerations in the management of corporate assets. Intellectual Property Taxation: Transaction and Litigation Issues gives you the intellectual property taxation knowledge necessary to successfully counsel your clients in business transactions that will directly affect their short- and long-term business goals.

Intellectual Property Taxation: Transaction and Litigation Issues is the only treatise of its kind that 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 by explaining technical tax considerations and how they relate to the complexities of intellectual property transactions. Topics include:

--Intellectual property holding companies, research and development limited partnerships, and cost-sharing arrangements for intellectual property.
--Taxation of emerging forms of intellectual property assets, such as domain names and web contents.
--Tax treatment of damages, settlement awards, and litigation costs in intellectual property litigation.
--New tax regulations governing intellectual property development costs.
--Tax treatment of software development, acquisitions, and transfers.
--Tax treatment of charitable gifts of IP.
--Federal and state tax treatment of e-commerce transactions, including sales of online music, digital contents, and software.
--International tax rules governing intellectual property development, acquisitions, licenses, and transfers. In addition, this treatise provides charts and detailed explanations of state taxation of online transactions such as online sales and licensing of goods and software, digital music and services, and web site development.