Comprehensive and clear explanations of the tax treatment of major IP transactions and decisions Intellectual Property Taxation: Transaction and Litigation Issues, Second Edition, with accompanying CD-ROM, considers, on a comparative basis, the tax implications of major business transactions involving both traditional and emerging forms of intellectual property. The authors analyses strike a perfect balance between technical tax considerations and the complexities of intellectual property transactions. Topics discussed include IP holding companies, research and development limited partnerships, and cost-sharing arrangements; taxation of emerging forms of IP assets, such as domain names and web content; new tax regulations governing IP development costs; federal and state tax treatment of e-commerce transactions, including sales of online music, digital content, and software; and international tax rules governing IP development, acquisitions, licenses, and transfers. The treatise also examines the tax treatments of damages, settlement awards, and litigation costs in IP litigation, as well as software development, acquisitions, and transfers; and charitable gifts of IP. It also provides charts and detailed explanations of state taxation of online transactions such as online sales and licensing of goods and software, digital music, and website development. The new Second Edition provides: Added Planning Pointers and Practical Checklists related to the tax consequences of creating, acquiring, and transferring intellectual property New chapters on the tax treatment of intellectual property held by business entities and non-profit organizations Expanded coverage of popular tax planning strategies used in connection with IP, including new guidance on the use of domestic and international subsidiary corporations Additional discussions in plain English of transfer pricing and cost sharing arrangements A new chapter on estate planning for intellectual property, including special tax and non-tax considerations for IP owners
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Zustand: good. A copy that has been read, remains in good condition. All pages are intact, and the cover is intact. The spine and cover show signs of wear. Pages can include notes and highlighting and show signs of wear, and the copy can include "From the library of" labels or previous owner inscriptions. 100% GUARANTEE! Shipped with delivery confirmation, if you're not satisfied with purchase please return item! Ships via media mail. Bestandsnummer des Verkäufers OTV.1617464937.G
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