Taxation of Intellectual Property

Catalog description

This course covers the tax treatment applicable to the sale, purchase, license and transfer of intellectual property (IP). The covered IP will include patents, trade secrets, trademarks, copyrights, and computer software. We will start with an introductory class on general tax principles for those unfamiliar with tax law. Specific IP tax areas then covered will include: the different tax treatment afforded to the development, acquisition, and transfer of IP; the use of IP holding companies and R&D limited partnerships; IP tax litigation; and international IP transactions, including cost sharing arrangements.