Intellectual Property Taxation: Problems, Cases, and Materials / Edition 1

Intellectual Property Taxation: Problems, Cases, and Materials / Edition 1

by Jeffrey A. Maine, Xuan-Thao N. Nguyen
     
 

ISBN-10: 0890894310

ISBN-13: 9780890894316

Pub. Date: 01/28/2004

Publisher: Carolina Academic Press

This casebook is the first to provide interdisciplinary coverage of two exciting areas of the law: intellectual property and taxation. Valuable business assets are increasingly in the form of intangible assets such as patents, trade secrets, copyrights, trademarks, trade names, and computer software. Moreover, with the arrival of global, e-commerce transactions on…  See more details below

Overview

This casebook is the first to provide interdisciplinary coverage of two exciting areas of the law: intellectual property and taxation. Valuable business assets are increasingly in the form of intangible assets such as patents, trade secrets, copyrights, trademarks, trade names, and computer software. Moreover, with the arrival of global, e-commerce transactions on the Internet, new forms of intellectual property, such as domain names and web contents, have emerged. The creation, development, acquisition, and sale and licensing of these intellectual property assets have significant tax consequences.

Authors Maine and Nguyen adopt the problem method in addressing intellectual property taxation, and covers both general and special tax principles governing different forms of intellectual property. The book presents ten chapters, each of which is devoted to the taxation of a major IP transaction such as intellectual property research and development, acquisitions, sales and licenses, and judgment awards and settlements. Each chapter contains a set of relevant problems, a summary of the black letter law, and excerpts of important cases and administrative pronouncements. A comprehensive teacher's manual will be available.

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Product Details

ISBN-13:
9780890894316
Publisher:
Carolina Academic Press
Publication date:
01/28/2004
Series:
Carolina Academic Press Law Casebook Series
Edition description:
Older Edition
Pages:
512
Product dimensions:
7.10(w) x 9.90(h) x 1.20(d)

Table of Contents

Ch. 1Introduction3
Ch. 2Overview of Intellectual Property7
Ch. 3Overview of Federal Income Taxation51
Ch. 4Taxation of Intellectual Property Development91
Ch. 5Taxation of Intellectual Property Acquisitions151
Ch. 6Taxation of Intellectual Property Transfers181
Ch. 7IP Holding Companies and R&D Limited Partnerships243
Ch. 8Taxation of Intellectual Property Litigation305
Ch. 9Taxation of International IP Transactions and Cost Sharing Arrangements345
Ch. 10Internet/E-Commerce Taxation415
Table of Cases471
Table of Statutes and Administrative Material479
Index489

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