Taxation of Intellectual Property, First Edition 2011 - Hardcover

Matthews, Daniel W.

 
9781600421563: Taxation of Intellectual Property, First Edition 2011
Hardcover
ISBN 10: 1600421563 ISBN 13: 9781600421563
Verlag: Vandeplas Publishing LLC, 2011

Inhaltsangabe

This book builds upon the "core concepts" introduced in a basic income tax course, such as capitalization, depreciation/amortization, and characterization of income/loss, by specifically addressing their application to intellectual property ("IP"). In some cases, special rules apply the "core concepts" differently to IP. This book's goal is to discuss these special IP tax rules and the policy concerns underlying them. Additionally, this book goes beyond the "core concepts" and addresses tax issues truly unique to IP, such as IP holding companies and international IP transactions. Specifically, this book discusses how multistate corporations use intangible holding companies to minimize exposure to state corporate income taxes. The final chapter covers how U.S. multinationals use IP in international transactions to minimize exposure to U.S. income tax. About the author: Daniel W. Matthews is an Associate Professor at the Thomas M. Cooley Law School. Prior to joining Cooley in 2003, Professor Matthews practiced at a prominent Michigan law firm and served as a tax consultant at Deloitte & Touche. Professor Matthews earned an LL.M degree in Taxation from New York University and was awarded a Juris Doctor, summa cum laude, from Michigan State University College of Law.

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Verlag
Vandeplas Publishing LLC
Erscheinungsdatum
2011
Sprache
Englisch
ISBN 10 
1600421563
ISBN 13 
9781600421563
Einband
Gebundene Ausgabe
Anzahl der Seiten
564
Kontakt zum Hersteller
Nicht verfügbar
Verantwortliche Person
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