Taxation of Intellectual Property: Federal Corporate Income Tax Implications
Minimizing Tax Liability and Improving Compliance in IP Ownership and Transactions
Recording of a 110-minute CPE/CLE webinar with Q&A
This seminar will prepare corporate tax professionals and their advisors to manage the compliance and planning for a variety of complex intellectual property transactions and business structures, for both federal and cross-border tax purposes.
- Defining IP as property under Sect. 351
- Substantial transfer of rights
- Sale or license
- Determining classification of IP for tax purposes
- Trade secrets
- Credits and deductions for IP transactions
- Federal research credit
- Other deductions and capitalization
- Recent developments
- Newly finalized regulations on treatment of services under Sect. 482, allocation of income and deductions from intangible property
- Impact of the new cost sharing regs on IP transactions
- Review of recent court cases, guidance, regulatory changes
- Cross-border transactions and their tax implications
- Cross-border sales and licenses
- Joint ventures with overseas partners
- “Migrating IP”
- Transfer pricing
The panel will prepare you to sharpen your management of tax issues arising from IP transactions and business structures, by fully briefing you on the following key factors:
- Adapting to finalized regulations for allocations and deductions of intangible property that went into effect July 31, 2009.
- Understanding when IP is considered property under Sect. 351.
- Determining which deductions, credits and other tax incentives your company can take against IP-related expenses.
- Identifying which cross-border transactions involving IP will increase or decrease tax liability.
- Evaluating the impact on taxes for IP sales vs. IP licenses.
He has 18 years of experience advising multi-national corporations and partnership entities on federal and cross-border... | Read More
He has 18 years of experience advising multi-national corporations and partnership entities on federal and cross-border tax issues. He regularly advises clients on the formation and acquisition of LLCs, LPs and corporations.Close
He is a senior economist in the firm's Transfer Pricing Practice. He has advised taxpayers on complex intellectual... | Read More
He is a senior economist in the firm's Transfer Pricing Practice. He has advised taxpayers on complex intellectual property valuation and transfer pricing topics for over 15 years. He has extensive experience practicing before taxing authorities in the U.S., Australia, Japan, and other countries.Close
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On-Demand Seminar Audio