Download or read book Federal Income Taxation of Intellectual Properties and Intangible Assets written by Philip F. Postlewaite and published by . This book was released on 1998 with total page 2542 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Intellectual Property Taxation written by Jeffrey A. Maine and published by . This book was released on 2004 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2012 Student Update is accessible by clicking here. This casebook is the first to provide interdisciplinary coverage of two exciting areas of the law: intellectual property and taxation. Valuable business assets are increasingly in the form of intangible assets such as patents, trade secrets, copyrights, trademarks, trade names, and computer software. Moreover, with the arrival of global, e-commerce transactions on the Internet, new forms of intellectual property, such as domain names and web contents, have emerged. The creation, development, acquisition, and sale and licensing of these intellectual property assets have significant tax consequences. Authors Maine and Nguyen adopt the problem method in addressing intellectual property taxation, and cover both general and special tax principles governing different forms of intellectual property. The book's ten chapters are each devoted to the taxation of a major IP transaction such as intellectual property research and development, acquisitions, sales and licenses, and judgment awards and settlements. Every chapter contains a set of relevant problems, a summary of the black letter law, and excerpts of important cases and administrative pronouncements.

Download or read book Self employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Intellectual Property Holding Company written by Jeffrey A. Maine and published by Cambridge University Press. This book was released on 2017-12-07 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many companies that have become household names have avoided billions in taxes by 'parking' their valuable intellectual property (IP) assets in holding companies located in tax-favored jurisdictions. In the United States, for example, many domestic companies have moved their IP to tax-favored states such as Delaware or Nevada, while multinational companies have done the same by setting up foreign subsidiaries in Ireland, Singapore, Switzerland, and the Netherlands. In this illuminating work, tax scholar Jeffrey A. Maine teams up with IP expert Xuan-Thao Nguyen to explain how the use of these IP holding companies has become economically unjustified and socially unacceptable, and how numerous calls for change have been made. This book should be read by anyone interested in how corporations - including Gore-Tex, Victoria's Secret, Sherwin-Williams, Toys-R-Us, Apple, Microsoft, and Uber - have avoided tax liability with IP holding companies and how different constituencies are working to stop them.

Download or read book Medical and Dental Expenses written by and published by . This book was released on 1990 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Download or read book The Economics of Innovation and Intellectual Property written by Professor Emerita Bronwyn H Hall and published by Oxford University Press. This book was released on 2024-10-18 with total page 649 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook introduces readers to the economics of innovation, covering innovation basics, the measurement of returns to innovation for individuals and the economy, and the use of intellectual property protection by innovators. The book focuses on the various ways patents have been used by industry to secure returns to innovation, as well as the strategic use of patents, and it emphasizes present-day technologies, such as pharmaceuticals and AI. Clearly organized and highly readable, the text offers a useful introduction to economics, business, public policy, and legal studies, and provides a comprehensive collection of references and information from a variety of sources across disciplines.

Download or read book Licensing Update 2017 Edition written by Battersby, Grimes and published by Wolters Kluwer. This book was released on 2017-04-27 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: Licensing Update 2017 is the definitive one-volume handbook covering the year's most significant cases and developments in licensing. It identifies critical trends that licensing professionals and practitioners must understand thoroughly in this rapidly evolving area. Up-to-date, incisive, analytical, and essential, this valuable manual helps you keep up with the explosive pace of licensing with guidance from licensing experts in their area of specialty. You'll find in-depth insights and valuable analysis on recent developments and important trends of licensing issues from leading practitioners who are experts in their field. Licensing Update 2017 is organized as a handy "quick reference" to help you save time in structuring stronger agreements to protect your licensing interest. You'll get extensive coverage of developments in audit and accounting practices, tax considerations, antitrust concerns and many of the bottom-line issues that you need to address to ensure day-to-day profitability of your license agreements.

Download or read book Licensing Update 2015 written by BATTERSBY and published by Wolters Kluwer. This book was released on 2015-04-14 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

Download or read book Foundations of Intellectual Property written by Robert P. Merges and published by . This book was released on 2004 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is meant to provide a ... collection of commentaries on the topic of intellectual property. [The] goal has been to bring together ... influential writings on patent, copyright, trademark and design protection, beginning with early material from the seventeenth century and continuing into the contemporary law review literature. -Pref.

Download or read book Do Stronger Intellectual Property Rights Increase International Technology Transfer written by Lee Branstetter and published by World Bank Publications. This book was released on 2004 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the alleged benefits of the recent global movement to strengthen intellectual property rights (IPRs) is that such reforms accelerate transfers of technology between countries. Branstetter, Fisman, and Foley examine how technology transfer among U.S. multinational firms changes in response to a series of IPR reforms undertaken by 12 countries over the 1982-99 period. Their analysis of detailed firm-level data reveal that royalty payments for intangibles transferred to affiliates increase at the time of reforms, as do affiliate research and development (R & D) expenditures and total levels of foreign patent applications. Increases in royalty payments and R & D expenditures are more than 20 percent larger among affiliates of parent companies that use U.S. patents more extensively prior to reform and therefore are expected to value IPR reform most. This paper--a product of Trade, Development Research Group--is part of a larger effort in the group to understand the global impact of stronger intellectual property rights.

Download or read book Farmer s Tax Guide written by and published by . This book was released on 1998 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Towards an Increased Security Green Innovations Intellectual Property Protection and Information Security written by Elena G. Popkova and published by Springer Nature. This book was released on 2022-04-08 with total page 885 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book aims to show that modern socio-economic and entrepreneurial systems are on the path to the increase of security and to determine the obstacles they face on this path, as well as determine the opportunities for overcoming these obstacles. The purpose of this book is to study new achievements in the sphere of the provision of security. The originality of this book consists in the development of the fundamental basis of the provision of modern socio-economic systems’ security through development and application of the new classification of the directions of provision of security—food and ecological, information and technological, and personnel and intellectual—and their systemic consideration. Five parts of this book elaborate on progressive green innovations in agriculture and the modern experience of food security provision; legal regulation of sustainable development and environmental security; economic security of regions and green innovations in natural resources management; technological security in the digital environment, data protection and information security; and security and the priority for personnel management and intellectual property protection. The target audience of this book are scholars, who will find in it the fundamental inventions and empirical studies of the international experience of security provision; representatives of public authorities, who will find in the book the recommendations on monitoring and regulation of food and ecological, information and technological, and personnel and intellectual security; and subjects of entrepreneurship, who will find in the book the applied solutions for corporate management of security.

Download or read book Rethinking Property Tax Incentives for Business written by Daphne A. Kenyon and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.

Download or read book Intellectual Property Rights and International Trade written by Shayerah Ilias and published by Nova Publishers. This book was released on 2008 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Intellectual property rights basics -- Global intellectual property holdings -- Contribution of intellectual property to U.S. economy -- The organized structure of IPR protection -- U.S. trade law -- Issues for Congress.

Download or read book BRI and International Cooperation in Industrial Capacity written by Xu Shaoshi and published by Routledge. This book was released on 2020-06-14 with total page 569 pages. Available in PDF, EPUB and Kindle. Book excerpt: BRI and International Production Capacity Cooperation: Industrial Layout conducts analysis on China’s advantageous surplus capacity of various industries and measures for optimizing their overseas layout with experience on production capacity cooperation of home and abroad, providing a wealth of information for a thorough understanding on relevant areas to domestic and foreign investors.