The Resource Tax consequences of disposing of intellectual property
Tax consequences of disposing of intellectual property
Resource Information
The item Tax consequences of disposing of intellectual property represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax consequences of disposing of intellectual property represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article provides a brief introduction to the taxation concepts and issues that arise when disposing of intellectual property, particularly "know-how" (including trade secrets and confidential information), but also such other items as film expenditure. The article explores the relevant tax issues, including the fundamental calculation of the taxable gain or loss, the tax category into which the asset falls (noting that certain types of intellectual property fall outside traditional tax categories), tax costs deductible by the taxpayer when disposing of the asset, the possible application of the concessional research and development regime, and the possibility of selling the entity which holds the intellectual property and the consequent possible application of the tax cost setting rules in the consolidation regime. Finally, the article examines certain types of intellectual property, being certain film expenditure, which provide the taxpayer with another avenue to claim tax deductions
- Language
- eng
- Label
- Tax consequences of disposing of intellectual property
- Title
- Tax consequences of disposing of intellectual property
- Language
- eng
- Summary
- This article provides a brief introduction to the taxation concepts and issues that arise when disposing of intellectual property, particularly "know-how" (including trade secrets and confidential information), but also such other items as film expenditure. The article explores the relevant tax issues, including the fundamental calculation of the taxable gain or loss, the tax category into which the asset falls (noting that certain types of intellectual property fall outside traditional tax categories), tax costs deductible by the taxpayer when disposing of the asset, the possible application of the concessional research and development regime, and the possibility of selling the entity which holds the intellectual property and the consequent possible application of the tax cost setting rules in the consolidation regime. Finally, the article examines certain types of intellectual property, being certain film expenditure, which provide the taxpayer with another avenue to claim tax deductions
- Citation source
- In: The tax specialist. - Sydney. - Vol. 15 (2012),
- http://library.link/vocab/creatorName
- Sydes, D
- Language note
- English
- http://library.link/vocab/subjectName
-
- intellectual property
- know how
- patent
- disposal
- tax incentive
- clawback
- film industry
- Label
- Tax consequences of disposing of intellectual property
- Label
- Tax consequences of disposing of intellectual property
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-consequences-of-disposing-of-intellectual/BBx3c5DftVs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-consequences-of-disposing-of-intellectual/BBx3c5DftVs/">Tax consequences of disposing of intellectual property</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-consequences-of-disposing-of-intellectual/BBx3c5DftVs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-consequences-of-disposing-of-intellectual/BBx3c5DftVs/">Tax consequences of disposing of intellectual property</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
