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Intellectual Property Taxation: Transaction and Litigation Issues, Second Edition, 2018 Cumulative Supplement - Softcover

Jeffrey A. Maine; Xuan-Thao N. Nguyen

 
9781682674901: Intellectual Property Taxation: Transaction and Litigation Issues, Second Edition, 2018 Cumulative Supplement

Inhaltsangabe

The 2018 Cumulative Supplement adds the following discussions: Analysis of the Tax Cuts and Jobs Act of 2017 (TCJA), which made sweeping tax changes impacting intellectual property: e.g., eliminating capital gains treatment for certain inventors who dispose of their inventions; extending bonus depreciation (100% expensing) to qualified film, television, and live theatrical productions; and eliminating hobby loss deductions for intellectual property creators who are not engaged in a business. Summaries of all recent tax regulations, published IRS guidance, and major cases involving intellectual property transactions. Review of international tax law changes designed to limit intellectual property income shifting, including a new minimum tax on global intangible low-taxed income as well as a new minimum tax on royalties paid to a foreign affiliate. Analysis of state tax developments, including recent updates on the IP Holding Company and e-commerce taxation.

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