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Mastering the IP Life Cycle from a Legal, Tax and Accounting Perspective : Grasping the Intangible.

By: Contributor(s): Material type: TextTextPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2018Copyright date: ©2018Edition: 1st edDescription: 1 online resource (1355 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087224875
Subject(s): Genre/Form: Additional physical formats: Print version:: Mastering the IP Life Cycle from a Legal, Tax and Accounting PerspectiveDDC classification:
  • 346.048
LOC classification:
  • K1401 .V475 2018
Online resources:
Contents:
Cover -- Title -- Copyright -- Acknowledgements -- Introduction -- Part 1: Setting the Scene -- Chapter 1: Increasing Importance of IP Rights -- 1.1. IP rights as a company's key value driver -- 1.2. How do companies deal with IP rights? -- 1.3. International guidance on taxation of IP -- 1.4. IP and European State aid -- Chapter 2: Concepts: IP Rights from a Legal, Accounting and Tax Point of View -- 2.1. Introduction -- 2.2. Legal framework for IP -- 2.3. Common features of IP rights -- 2.4. Legal terms -- 2.5. Accounting terminology -- 2.6. Tax terminology -- Chapter 3: The Importance of Valuation -- 3.1. Introduction -- 3.2. General consideration of intangibles valuation methods -- 3.3. Valuation methods in a transfer pricing context -- Appendix: Example of the application of the discounted cash flow method -- Chapter 4: Planning for and Migration of IP Rights -- 4.1. Planning for IP -- 4.2. Elements of an optimized structure -- 4.3. Location matters -- 4.4. Distribution of profits from the IP entity -- 4.5. Exit strategy -- 4.6. How to get there -- 4.7. Royalties and impact on customs valuation policy -- Part 2: Developing IP Rights -- Chapter 5: Is Innovation Important? -- 5.1. Introduction -- 5.2. What is innovation -- 5.3. Most innovative companies -- 5.4. Impact of innovation on firm performance -- 5.5. Research and development -- 5.6. Branding -- Chapter 6: Collaboration versus Working Alone: Who Owns the IP? -- 6.1. Introduction -- 6.2. Ownership of the intangible -- 6.3. Independent development of an intangible -- 6.4. Joint development of an intangible -- Chapter 7: Legal Protection Alternatives -- 7.1. General -- 7.2. Copyright -- 7.3. Patents -- 7.4. Trademarks -- Chapter 8: Accounting for IP Rights -- 8.1. Introduction -- 8.2. Recognition and measurement under IFRS (IAS 38) -- 8.3. Recognition and measurement under US GAAP.
8.4. What about local GAAP? -- 8.5. Income tax accounting for IP -- Chapter 9: Does Location Matter? Early-Stage Planning and Migration Strategies -- 9.1. Non-tax characteristics of an "innovation hot spot" -- 9.2. Tax incentives for IP development -- 9.3. Tax considerations to be taken into account in the development phase -- Part 3: Exploiting IP Rights -- Chapter 10: Own Use of IP Rights -- 10.1. Legal aspects -- 10.2. Tax aspects -- Chapter 11: Legal Views on Licensing IP Rights -- 11.1. General -- 11.2. The principle of licensing -- 11.3. Competition law concerns -- Chapter 12: Models for Exploiting IP Rights -- 12.1. Licence model -- 12.2. Franchising/service model -- 12.3. Entrepreneur structure -- Chapter 13: Transfer Pricing Aspects of Licensing Arrangements: The Increasingly Enhanced Engagement between Taxpayers and Tax Auditors -- 13.1. Introduction -- 13.2. The importance of keeping track of IP -- 13.3. Why licensing -- 13.4. An IP holding company as a vehicle for effectively managing IP -- 13.5. Valid business purpose and economic substance at IP companies -- 13.6. The transfer pricing question -- 13.7. The transfer pricing answer? -- Chapter 14: (Deemed) Deployment of Intangible Assets in the Framework of Business Restructurings -- 14.1. Introduction -- 14.2. Types of business restructurings and the role of intangible assets -- 14.3. Business restructurings and controversy -- 14.4. Countries' perspectives on business restructurings -- 14.5. International guidance with respect to business restructurings -- 14.6. Step 1: Understanding the restructuring itself -- 14.7. Step 2: Recognizing the accurately delineated transactions that comprise the business restructuring -- 14.8. Step 3: Analysing the reallocation of the profit potential that results from the restructuring.
14.9. Step 4: Determining whether there has been a transfer of something of value -- 14.10. Step 5: Identifying the situations in which the termination or substantial renegotiation of existing arrangements would be indemnified at arm's length -- 14.11. Part II: Remuneration of the post-restructuring controlled transactions -- 14.12. EU exit taxes -- 14.13. Location savings -- Chapter 15: Milestone Transfer Pricing Cases on IP -- 15.1. Introduction -- 15.2. The concept of legal versus economic ownership -- 15.3. The issue of marketing intangibles -- 15.4. Buy-in payments and the life cycle of an intangible -- 15.5. Conclusion -- Part 4: Alienating IP Rights -- Chapter 16: The Sale of IP Rights -- 16.1. Introduction -- 16.2. Considerations from a legal perspective -- 16.3. Considerations from a tax perspective -- Chapter 17: Extinction of IP Rights -- 17.1. Legal aspects of the loss of IP rights -- 17.2. Tax aspects of the loss of IP protection -- Part 5: Final Considerations -- Chapter 18: Concluding Thoughts -- Part 6: Country Chapters -- Chapter 19: Australia -- 19.1. Country-specific definitions -- 19.2. Expenditure for the development or acquisition of IP rights -- 19.3. Income characterization -- 19.4. Outbound royalty payments -- 19.5. Tax treatment of the disposal of IP -- 19.6. Specific cross-border transfer provisions -- 19.7. CFC rules -- 19.8. Exit taxes -- 19.9. Grants and (tax) incentives to stimulate inward IP investment -- 19.10. Case law -- 19.11. Registration or stamp duties upon sale, acquisition or license -- 19.12. Indirect taxes -- Chapter 20: Austria -- 20.1. Country-specific definitions -- 20.2. Expenditure for the development or acquisition of IP rights -- 20.3. Income characterization -- 20.4. Outbound royalty payments -- 20.5. Tax treatment of the disposal of IP -- 20.6. Specific cross-border transfer provisions.
20.7. CFC rules -- 20.8. Exit taxes -- 20.9. Grants and (tax) incentives to stimulate inward IP investment -- 20.10. Case law -- 20.11. Registration or stamp duties upon sale, acquisition or license -- 20.12. Indirect taxes -- Chapter 21: Belgium -- 21.1. Country-specific definitions -- 21.2. Expenditure for the development or acquisition of IP rights -- 21.3. Income characterization -- 21.4. Outbound royalty payments -- 21.5. Tax treatment of the disposal of IP -- 21.6. Specific cross-border transfer provisions -- 21.7. CFC rules -- 21.8. Exit taxes -- 21.9. Grants and (tax) incentives to stimulate inward IP investment -- 21.10. Case law -- 21.11. Registration or stamp duties upon sale, acquisition or license -- 21.12. Indirect taxes -- Chapter 22: Brazil -- 22.1. Country-specific definitions -- 22.2. Expenditure for the development or acquisition of IP rights -- 22.3. Income characterization -- 22.4. Outbound royalty payments -- 22.5. Tax treatment of the disposal of IP -- 22.6. Specific cross-border transfer provisions -- 22.7. CFC rules -- 22.8. Exit taxes -- 22.9. Grants and (tax) incentives to stimulate inward IP investment -- 22.10. Case law -- 22.11. Registration or stamp duties upon sale, acquisition or license -- 22.12. Indirect taxes -- Chapter 23: Bulgaria -- 23.1. Country-specific definitions -- 23.2. Expenditure for the development or acquisition of IP rights -- 23.3. Income characterization -- 23.4. Outbound royalty payments -- 23.5. Tax treatment of the disposal of IP -- 23.6. Specific cross-border transfer provisions -- 23.7. CFC rules -- 23.8. Exit taxes -- 23.9. Grants and (tax) incentives to stimulate inward IP investment -- 23.10. Case law -- 23.11. Registration or stamp duties upon sale, acquisition or license -- 23.12. Indirect taxes -- Chapter 24: Canada -- 24.1. Country-specific definitions.
24.2. Expenditure for the development or acquisition of IP rights -- 24.3. Income characterization -- 24.4. Outbound royalty payments -- 24.5. Tax treatment of the disposal of IP -- 24.6. Specific cross-border transfer provisions -- 24.7. CFC rules -- 24.8. Exit taxes -- 24.9. Grants and (tax) incentives to stimulate inward IP investment -- 24.10. Case law -- 24.11. Registration or stamp duties upon sale, acquisition or license -- 24.12. Indirect taxes -- Chapter 25: China -- 25.1. Country-specific definitions -- 25.2. Expenditure for the development or acquisition of IP rights -- 25.3. Income characterization -- 25.4. Outbound royalty payments -- 25.5. Tax treatment of the disposal of IP -- 25.6. Specific cross-border transfer provisions -- 25.7. CFC rules -- 25.8. Exit taxes -- 25.9. Grants and (tax) incentives to stimulate inward IP investment -- 25.10. Case law -- 25.11. Registration or stamp duties upon sale, acquisition or license -- 25.12. Indirect taxes -- Chapter 26: Colombia -- 26.1. Country-specific definitions -- 26.2. Expenditure for the development or acquisition of IP rights -- 26.3. Income characterization -- 26.4. Outbound royalty payments -- 26.5. Tax treatment of the disposal of IP -- 26.6. Specific cross-border transfer provisions -- 26.7. CFC rules -- 26.8. Exit taxes -- 26.9. Grants and (tax) incentives to stimulate inward IP investment -- 26.10. Case law -- 26.11. Registration or stamp duties upon sale, acquisition or license -- 26.12. Indirect taxes -- Chapter 27: Cyprus -- 27.1. Country-specific definitions -- 27.2. Expenditure for the development or acquisition of IP rights -- 27.3. Income characterization -- 27.4. Outbound royalty payments -- 27.5. Tax treatment of the disposal of IP -- 27.6. Specific cross-border transfer provisions -- 27.7. CFC rules -- 27.8. Exit taxes.
27.9. Grants and (tax) incentives to stimulate inward IP investment.
Summary: Written by experts in the field, this book is a valuable reference work that will guide the reader through the intricacies of managing IP rights.
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Cover -- Title -- Copyright -- Acknowledgements -- Introduction -- Part 1: Setting the Scene -- Chapter 1: Increasing Importance of IP Rights -- 1.1. IP rights as a company's key value driver -- 1.2. How do companies deal with IP rights? -- 1.3. International guidance on taxation of IP -- 1.4. IP and European State aid -- Chapter 2: Concepts: IP Rights from a Legal, Accounting and Tax Point of View -- 2.1. Introduction -- 2.2. Legal framework for IP -- 2.3. Common features of IP rights -- 2.4. Legal terms -- 2.5. Accounting terminology -- 2.6. Tax terminology -- Chapter 3: The Importance of Valuation -- 3.1. Introduction -- 3.2. General consideration of intangibles valuation methods -- 3.3. Valuation methods in a transfer pricing context -- Appendix: Example of the application of the discounted cash flow method -- Chapter 4: Planning for and Migration of IP Rights -- 4.1. Planning for IP -- 4.2. Elements of an optimized structure -- 4.3. Location matters -- 4.4. Distribution of profits from the IP entity -- 4.5. Exit strategy -- 4.6. How to get there -- 4.7. Royalties and impact on customs valuation policy -- Part 2: Developing IP Rights -- Chapter 5: Is Innovation Important? -- 5.1. Introduction -- 5.2. What is innovation -- 5.3. Most innovative companies -- 5.4. Impact of innovation on firm performance -- 5.5. Research and development -- 5.6. Branding -- Chapter 6: Collaboration versus Working Alone: Who Owns the IP? -- 6.1. Introduction -- 6.2. Ownership of the intangible -- 6.3. Independent development of an intangible -- 6.4. Joint development of an intangible -- Chapter 7: Legal Protection Alternatives -- 7.1. General -- 7.2. Copyright -- 7.3. Patents -- 7.4. Trademarks -- Chapter 8: Accounting for IP Rights -- 8.1. Introduction -- 8.2. Recognition and measurement under IFRS (IAS 38) -- 8.3. Recognition and measurement under US GAAP.

8.4. What about local GAAP? -- 8.5. Income tax accounting for IP -- Chapter 9: Does Location Matter? Early-Stage Planning and Migration Strategies -- 9.1. Non-tax characteristics of an "innovation hot spot" -- 9.2. Tax incentives for IP development -- 9.3. Tax considerations to be taken into account in the development phase -- Part 3: Exploiting IP Rights -- Chapter 10: Own Use of IP Rights -- 10.1. Legal aspects -- 10.2. Tax aspects -- Chapter 11: Legal Views on Licensing IP Rights -- 11.1. General -- 11.2. The principle of licensing -- 11.3. Competition law concerns -- Chapter 12: Models for Exploiting IP Rights -- 12.1. Licence model -- 12.2. Franchising/service model -- 12.3. Entrepreneur structure -- Chapter 13: Transfer Pricing Aspects of Licensing Arrangements: The Increasingly Enhanced Engagement between Taxpayers and Tax Auditors -- 13.1. Introduction -- 13.2. The importance of keeping track of IP -- 13.3. Why licensing -- 13.4. An IP holding company as a vehicle for effectively managing IP -- 13.5. Valid business purpose and economic substance at IP companies -- 13.6. The transfer pricing question -- 13.7. The transfer pricing answer? -- Chapter 14: (Deemed) Deployment of Intangible Assets in the Framework of Business Restructurings -- 14.1. Introduction -- 14.2. Types of business restructurings and the role of intangible assets -- 14.3. Business restructurings and controversy -- 14.4. Countries' perspectives on business restructurings -- 14.5. International guidance with respect to business restructurings -- 14.6. Step 1: Understanding the restructuring itself -- 14.7. Step 2: Recognizing the accurately delineated transactions that comprise the business restructuring -- 14.8. Step 3: Analysing the reallocation of the profit potential that results from the restructuring.

14.9. Step 4: Determining whether there has been a transfer of something of value -- 14.10. Step 5: Identifying the situations in which the termination or substantial renegotiation of existing arrangements would be indemnified at arm's length -- 14.11. Part II: Remuneration of the post-restructuring controlled transactions -- 14.12. EU exit taxes -- 14.13. Location savings -- Chapter 15: Milestone Transfer Pricing Cases on IP -- 15.1. Introduction -- 15.2. The concept of legal versus economic ownership -- 15.3. The issue of marketing intangibles -- 15.4. Buy-in payments and the life cycle of an intangible -- 15.5. Conclusion -- Part 4: Alienating IP Rights -- Chapter 16: The Sale of IP Rights -- 16.1. Introduction -- 16.2. Considerations from a legal perspective -- 16.3. Considerations from a tax perspective -- Chapter 17: Extinction of IP Rights -- 17.1. Legal aspects of the loss of IP rights -- 17.2. Tax aspects of the loss of IP protection -- Part 5: Final Considerations -- Chapter 18: Concluding Thoughts -- Part 6: Country Chapters -- Chapter 19: Australia -- 19.1. Country-specific definitions -- 19.2. Expenditure for the development or acquisition of IP rights -- 19.3. Income characterization -- 19.4. Outbound royalty payments -- 19.5. Tax treatment of the disposal of IP -- 19.6. Specific cross-border transfer provisions -- 19.7. CFC rules -- 19.8. Exit taxes -- 19.9. Grants and (tax) incentives to stimulate inward IP investment -- 19.10. Case law -- 19.11. Registration or stamp duties upon sale, acquisition or license -- 19.12. Indirect taxes -- Chapter 20: Austria -- 20.1. Country-specific definitions -- 20.2. Expenditure for the development or acquisition of IP rights -- 20.3. Income characterization -- 20.4. Outbound royalty payments -- 20.5. Tax treatment of the disposal of IP -- 20.6. Specific cross-border transfer provisions.

20.7. CFC rules -- 20.8. Exit taxes -- 20.9. Grants and (tax) incentives to stimulate inward IP investment -- 20.10. Case law -- 20.11. Registration or stamp duties upon sale, acquisition or license -- 20.12. Indirect taxes -- Chapter 21: Belgium -- 21.1. Country-specific definitions -- 21.2. Expenditure for the development or acquisition of IP rights -- 21.3. Income characterization -- 21.4. Outbound royalty payments -- 21.5. Tax treatment of the disposal of IP -- 21.6. Specific cross-border transfer provisions -- 21.7. CFC rules -- 21.8. Exit taxes -- 21.9. Grants and (tax) incentives to stimulate inward IP investment -- 21.10. Case law -- 21.11. Registration or stamp duties upon sale, acquisition or license -- 21.12. Indirect taxes -- Chapter 22: Brazil -- 22.1. Country-specific definitions -- 22.2. Expenditure for the development or acquisition of IP rights -- 22.3. Income characterization -- 22.4. Outbound royalty payments -- 22.5. Tax treatment of the disposal of IP -- 22.6. Specific cross-border transfer provisions -- 22.7. CFC rules -- 22.8. Exit taxes -- 22.9. Grants and (tax) incentives to stimulate inward IP investment -- 22.10. Case law -- 22.11. Registration or stamp duties upon sale, acquisition or license -- 22.12. Indirect taxes -- Chapter 23: Bulgaria -- 23.1. Country-specific definitions -- 23.2. Expenditure for the development or acquisition of IP rights -- 23.3. Income characterization -- 23.4. Outbound royalty payments -- 23.5. Tax treatment of the disposal of IP -- 23.6. Specific cross-border transfer provisions -- 23.7. CFC rules -- 23.8. Exit taxes -- 23.9. Grants and (tax) incentives to stimulate inward IP investment -- 23.10. Case law -- 23.11. Registration or stamp duties upon sale, acquisition or license -- 23.12. Indirect taxes -- Chapter 24: Canada -- 24.1. Country-specific definitions.

24.2. Expenditure for the development or acquisition of IP rights -- 24.3. Income characterization -- 24.4. Outbound royalty payments -- 24.5. Tax treatment of the disposal of IP -- 24.6. Specific cross-border transfer provisions -- 24.7. CFC rules -- 24.8. Exit taxes -- 24.9. Grants and (tax) incentives to stimulate inward IP investment -- 24.10. Case law -- 24.11. Registration or stamp duties upon sale, acquisition or license -- 24.12. Indirect taxes -- Chapter 25: China -- 25.1. Country-specific definitions -- 25.2. Expenditure for the development or acquisition of IP rights -- 25.3. Income characterization -- 25.4. Outbound royalty payments -- 25.5. Tax treatment of the disposal of IP -- 25.6. Specific cross-border transfer provisions -- 25.7. CFC rules -- 25.8. Exit taxes -- 25.9. Grants and (tax) incentives to stimulate inward IP investment -- 25.10. Case law -- 25.11. Registration or stamp duties upon sale, acquisition or license -- 25.12. Indirect taxes -- Chapter 26: Colombia -- 26.1. Country-specific definitions -- 26.2. Expenditure for the development or acquisition of IP rights -- 26.3. Income characterization -- 26.4. Outbound royalty payments -- 26.5. Tax treatment of the disposal of IP -- 26.6. Specific cross-border transfer provisions -- 26.7. CFC rules -- 26.8. Exit taxes -- 26.9. Grants and (tax) incentives to stimulate inward IP investment -- 26.10. Case law -- 26.11. Registration or stamp duties upon sale, acquisition or license -- 26.12. Indirect taxes -- Chapter 27: Cyprus -- 27.1. Country-specific definitions -- 27.2. Expenditure for the development or acquisition of IP rights -- 27.3. Income characterization -- 27.4. Outbound royalty payments -- 27.5. Tax treatment of the disposal of IP -- 27.6. Specific cross-border transfer provisions -- 27.7. CFC rules -- 27.8. Exit taxes.

27.9. Grants and (tax) incentives to stimulate inward IP investment.

Written by experts in the field, this book is a valuable reference work that will guide the reader through the intricacies of managing IP rights.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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