Taxation of Intellectual Property Publication

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Taxation of Intellectual Property Publication

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Publication from Taxation of Intellectual Property

Table of Contents:

History and Importance of Intangible Assets   

  • Historical Development
  • Legally protected
  • Non-Legally protected
  • Key Tax Considerations
  • Treatment of IP-related of IP
  • Sale versus License of IP
  • Character, Source, Amortization
  • Consideration for related party transactions
  • Statutory and Regulatory Framework
  • Definition of “Intangible Property”
  • “All Substantial Rights” Standard
  • Section 482 – Arm’s Length Standard

Licensing: Tax and Legal Issues and Alternatives

  • Licensing
  • Contractual arrangements
  • Transfer pricing matters
  • Withholding taxes and treaties
  • Subpart F considerations
  • Cross licensing
  • Cost Sharing and other Alternatives
  • General acceptance
  • Basic Requirements
  • Funding of R&D
  • Intermediary and IP Company Structures
  • Common usage
  • Benefits and Burdens
  • Ruling options

Valuation of Intangible Assets   

  • When do we value intangible property for tax and/or accounting purposes?
  • Valuation of intangibles for tax purposes
  • Valuation of intangibles for financial reporting purposes
  • An update on BEPS action items related to transfer pricing for intangibles
  • Overview of US Innovation Box Proposal

Accounting for Income Taxes   

  • General Concepts of ASC 740 for purposes of intercompany transfer of intangible assets
  • Regulatory framework for transfers of intangible property
  • Form of intercompany transfers of intangible assets
  • Form of payment for transfers of intangible assets
  • Case Studies
  • Uncertain tax position considerations

Multistate Tax Issues

  • State Tax Considerations
  • Nexus vs Permanent Establishment Threshold
  • Audits

Outbound Transfers of Intangibles under Section 367(d)

  • What constitutes an intangible in context of 367(d) transactions
  • Foreign goodwill
  • How broadly should the term “contract” be read?
  • Recent developments

Resolving Tax Disputes on Intangibles   

  • IP valuation relied on Comparable Uncontrolled Transactions and Residual Profit Split Method
  • Focused on identification and valuation of pre-existing intangibles made available to cost-sharing arrangement
  • IRS began exploring income, market cap methods, advancing these methods in examination settings

Managing your Intangible Asset Footprint   

This session will discuss best practices for establishing and maintaining your IP structure.  Topics will include location, pricing structure, economic substance and how to maintain the integrity of the structure in a changing business environment.