The Resource Licensing and taxation of IP rights

Licensing and taxation of IP rights

Label
Licensing and taxation of IP rights
Title
Licensing and taxation of IP rights
Contributor
Subject
Language
eng
Summary
Intellectual property (IP) is a key area of international taxation. The flexibility and mobility of "intellectual" assets compared with physical ones offers considerable scope for multinational companies in their planning and use of IP cross-border. As a result, governments and tax authorities have viewed IP as providing opportunities for tax avoidance and have regulated accordingly with stringent provisions in taxation legislation and treaties. This report addresses the issues at stake: tax implications of cross-border use of IP and tax relief; use of IP through licensing and cost sharing; the impact of IP on major M&A transactions; transfer pricing; R&D and tax relief and opportunities to exploit IP through international licensing structures. In addition to the taxation considerations of licensing intellectual property, coverage is also provided on other essential areas in the field: how to protect the value of an IP licence (from counterfeiters, unscrupulous competitors etc.); representation and warranties in licence agreements (key information for licensors and licensees); international franchising issues and a review of licensing as commercial law
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Billington, N.J.L
Series statement
IP & Technology Programme
Series volume
08/06
http://library.link/vocab/subjectName
  • intellectual property
  • licensing
  • transfer pricing
  • R&D
Label
Licensing and taxation of IP rights
Instantiates
Publication
Contents
  • IP considerations in international tax
  • Tomsett, E.
  • ; p. 7-11
  • Transfer pricing and technology
  • Casley, A.
  • Hohtoulas, P.
  • ; p. 12-15
  • Tax-efficient structuring of intellectual property rights
  • Forsyth, C.
  • Delaney, J.
  • ; p. 16-19
  • Intellectual property, R&D and tax relief
  • Hann, M.
  • Cawthron, M.
  • ; p. 20-21
  • The value of intellectual property, intangible assets and goodwill
  • King, K.
  • ; p. 22-23
  • Taking a stand at the border: protecting the value of an IP licence
  • Murray, L.A.
  • Seidel, S.P.
  • p. 24-31
  • Representations and warranties in licence agreements
  • Burshtein, S.
  • ; p. 32-41
  • Software licences
  • De Silva, S.
  • ; p. 42-47
  • Licensing as commercial law: ending artificial constraints
  • Nimmer, R.T.
  • ; p. 48-51
  • International franchising issues
  • Abell, M.
  • ; p. 52-60
Extent
62 p.
Issn
1750-7146
Label
Licensing and taxation of IP rights
Publication
Contents
  • IP considerations in international tax
  • Tomsett, E.
  • ; p. 7-11
  • Transfer pricing and technology
  • Casley, A.
  • Hohtoulas, P.
  • ; p. 12-15
  • Tax-efficient structuring of intellectual property rights
  • Forsyth, C.
  • Delaney, J.
  • ; p. 16-19
  • Intellectual property, R&D and tax relief
  • Hann, M.
  • Cawthron, M.
  • ; p. 20-21
  • The value of intellectual property, intangible assets and goodwill
  • King, K.
  • ; p. 22-23
  • Taking a stand at the border: protecting the value of an IP licence
  • Murray, L.A.
  • Seidel, S.P.
  • p. 24-31
  • Representations and warranties in licence agreements
  • Burshtein, S.
  • ; p. 32-41
  • Software licences
  • De Silva, S.
  • ; p. 42-47
  • Licensing as commercial law: ending artificial constraints
  • Nimmer, R.T.
  • ; p. 48-51
  • International franchising issues
  • Abell, M.
  • ; p. 52-60
Extent
62 p.
Issn
1750-7146

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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