Taxation of Intellectual Property

October 23 - 24, 2017 - Boston, MA

Early Registration Fee $1195 (by Sept. 23rd) Regular Registration $1395. Please Call 877-500-1510 for Group Registration. Please see our Terms & Conditions for our Financial Aid, Cancellation, Administrative and Other Policies

The transfer or intellectual property assets offshore to reduce the taxation of IP has been growing over the last several years.  Our corporate tax rate being one of the highest in the world has provided U.S. corporation an opportunity to reduce their tax obligations. Don't miss this tax update featuring the latest techniques to maximize the value and potential of your intellectual property assets through effective tax planning, including how to reduce taxes on your company’s activities and develop strategies for successful planning in selling or licensing intellectual property assets. This intermediate level conference. 

This intermediate seminar is for law firm and accounting firm professionals who advise clients on structuring cross-border transactions, in-house tax executives involved in cross-border planning of intellectual property and intangilbe asset planning and those in IRS audits and appeals of international cross-border issues. There is no advanced preparation, however, the prerequisite is an introductory course and knowledge of U.S. international tax transactions.
Field of Study: Taxes Earn up to 13 CPE/CLE Credits.

Monday, October 23, 2017

8:00 AM - Registration & Continental Breakfast

9:00 AM - Overview of Tax Issues Related to Intangible Assets & Intellectual Property

  • Historical Development
  • Legally protected
  • Non-Legally protected
  • Key Tax Considerations
  • Treatment of transfers 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

10:00 AM – Refreshment Break

10:15 AM - Recent Legislative Developments

  • Base Erosion and Profit Shifting (BEPS)
  • Unilateral Actions & UK Diverted Profits Tax
  • Tax Proposals

11:15 AM – Outbound Transfers of Intangibles under Section 482

  • General Considerations
  • IP Migration: Cost Sharing
  • Cost Sharing
  • License of Foreign IP
  • Sales of IP Rights
  • Contribution of IP
  • IP Partnership
  • Financial v. Tax Valuations
  • Post Migration Considerations
  • Subsequent acquisitions of intangibles

12:30 PM – Networking Luncheon

1:15 PM - 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

2:30 PM – Refreshment Break

2:45 PM – IP Legal Considerations Relevant to Transfers of Intangibles

  • IP Law background: standing; remedies for infringement
  • Issues raised by IP restructuring transactions
  • Best practices

4:00 PM - Research & Development (R&D) Tax Credits

  • Overview & Recent Developments
  • Case Law
  • Regulatory
  • Legislative
  • IRS and State Tax Audit Trends
  • Working with the IRS/Documentation

5:00 PM - Conference Adjourns for the Day

Tuesday, October 24, 2017

8:00 AM – Continental Breakfast

9:00 AM – Resolving Tax Disputes

Controversies relating to the tax consequences of the use or transfer of intangibles have multiplied and become more complex, especially with the establishment of the Transfer Pricing Practice within the IRS. We will review some of the more illustrative cases and highlight alternative strategies for resolving disputes.

10:15 AM – Refreshment Break

10:30 AM - Multistate Tax Issues

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

11:30 AM – 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

12:30 PM - Luncheon

1:15 PM - 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 and tax enforcement environment.

2:30 PM - Conference Concludes

Conference Location

DLA Piper LLP, 33 Arch Street, 26th Floor, Boston, MA

Hotel accommodations:

Club Quarters Hotel in Boston, 161 Devonshire St, Boston, MA 02110.  Phone: (617) 357-6400

The Langham, Boston 250 Franklin St, Boston, MA 02110. Phone: (617) 451-1900