Intellectual Property Taxation: Problems and Materials
1594609004
9781594609008
Description:
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 both domestic and international transactions. It features practical tax planning strategies used in connection with IP and raises interesting tax policy questions.
Each chapter contains an assignment of code provisions and treasury regulations, a problem set, an overview, and excerpts of important cases and administrative pronouncements.
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