Coverart for item
The Resource Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible

Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible

Label
Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible
Title
Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible
Contributor
Subject
Language
eng
Summary
Creativity, imagination, collaboration and entrepreneurship are the seeds of brands, trademarks, patents, algorithms and know-how, to name just a few potentially valuable attributes of successful ventures. These are constantly created, exploited and disposed of during the IP life cycle, from the cradle to the grave. Companies' investment decisions centre around where to locate brainpower and infrastructure in an eternal quest to capture the sweet spot of the global value chain. The question is how to manage, let alone price, transactions where the "ungraspable" is at stake. This book provides an in-depth guide to managing IP rights. The book begins with general chapters that examine, among other topics, the increased importance of IP, the significance of R&D and branding, and the protection and exploitation of IP. Each stage of the IP life cycle is discussed in detail, including such issues as the valuation, migration and extinction of such rights. The general introductory chapters are followed by 48 country chapters covering jurisdictions from across the globe. Each country chapter provides an overview of legal and tax definitions, expenditure for the development or acquisition of IP rights, income characterization, outbound royalty payments, tax treatment of the disposal of IP, specific cross-border transfer provisions, CFC rules, exit taxes, grants and incentives to stimulate inward IP investment, registration or stamp duties on transfer or license, and indirect taxes. With the aim of encouraging a harmonized approach to addressing intangibles, the standardized outline allows easy comparison between countries. The authors draw upon their own experiences and knowledge to share their insights and to provide numerous examples that guide the reader through the full IP life cycle
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Verlinden, I
  • Bakker, A.J
http://library.link/vocab/subjectName
  • intangibles
  • accounting
  • transfer pricing
  • research and development
  • valuation
  • migration
  • income classification
  • CFC
  • exit tax
  • stamp duty
  • indirect tax
Label
Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible
Instantiates
Publication
Extent
xxii, 1332 p.
Isbn
9789087224868
Isbn Type
(print)
Label
Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible
Publication
Extent
xxii, 1332 p.
Isbn
9789087224868
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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