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: This book investigates how some corporations have avoided tax liability with intellectual property holding companies, and how different constituencies are working to stop them.
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 Accounting Best Practices written by Steven M. Bragg and published by John Wiley & Sons. This book was released on 2016-03-22 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: ACCOUNTING BEST PRACTICES Seventh Edition Today's accounting staffs are called on to work magic: process transactions, write reports, improve efficiency, create new processes—all at the lowest possible cost, using an ever-shrinking proportion of total corporate expenses. Sound impossible? Not if your staff is using the best practices for accounting. Fully updated in a new edition, Accounting Best Practices, Seventh Edition draws from renowned accounting leader Steven Bragg's extensive experience in successfully developing, operating, and consulting various accounting departments. This invaluable resource has the at-your-fingertips information you need, whether you've been searching for ways to cut costs in your accounting department, or just want to offer more services without the added expense. The best practices featured in this excellent step-by-step manual constitute need-to-know information concerning the most advanced techniques and strategies for increasing productivity, reducing costs, and monitoring existing accounting systems. This new edition boasts over 400 best practices, with fifty new to this edition in the areas of taxation, finance, collections, general ledger, accounts payable, and billing. Now featuring a corresponding seven-minute podcast for each chapter found on the book's companion website, Accounting Best Practices is the perfect, do-it-yourself book for the manager who wants to significantly boost their accounting department.
Download or read book Intellectual Property written by Russell L. Parr and published by John Wiley & Sons. This book was released on 2005-04-29 with total page 890 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is designed to simplify the process of attaching a dollar amount to intangible assets, be it for licensing, mergers and acquisitions, loan collateral, or investment purposes. It provides practical tools for evaluating the investment aspects of licensing and joint venture decisions, and discusses the legal, tax, and accounting practices and procedures related to such arrangements; examines the business economics of strategies involving intellectual property licensing and joint ventures; and provides analytical models that can be used to determine reasonable royalty rates for licensing and for determining fair equity splits in joint venture arrangements.
Download or read book The Intangible Assets Handbook written by Weston Anson and published by American Bar Association. This book was released on 2007 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook is intended as a useful document for intangible asset management inquiries, with a special emphasis on licensing, transaction due diligence and bankruptcy. It attempts to help improve the management of companies with underleveraged intangible asset portfolios. Relevant exhibits, case studies, common terms, and a detailed index are also included.
Download or read book Intellectual Property Strategies for the 21st Century Corporation written by Lanning G. Bryer and published by John Wiley & Sons. This book was released on 2011-03-29 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical approach to the modern management of intellectual property The world has changed significantly in the past decade, resulting in new behavior and practice related to the ownership and management of intellectual property. This book helps executives, attorneys, accountants, managers, owners, and others understand the legal, technological, economic, and cultural changes that have affected IP ownership and management. It provides case studies, practical examples and advice from seasoned and enduring professionals who have adopted new and streamlined methods and practices whether as in-house or outside counsel, or service providers. Provides a practical yet global approach to corporate IP management Serves as a resource for in-house and outside counsel, executives, managers, accountants, consultants and others at mid-size and large corporations Helps professionals navigate the numerous new challenges that have changed the ways in which intellectual property is obtained and managed Details the latest trends in valuation, exploitation, and protection of intellectual property Extensive coverage of the legal, financial, accounting and general business aspects of intellectual property The combined expertise of lawyers, accountants, economists and other business professionals Timely and relevant in view of the global economic recession amidst rampant technological development, this book offers new solutions, practices, policies and strategies as a result of changes in economies and markets, laws, globalization, environment, and public perception.
Download or read book Trademark Valuation written by Gordon V. Smith and published by John Wiley & Sons. This book was released on 2013-11-25 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical and useful resource for valuing trademarks The Second Edition of Trademark Valuation is a fresh presentation of basic valuation principles, together with important recent changes in worldwide financial reporting regulations and an update on the current worldwide legal conditions and litigation situation as they relate to trademarks. A new section discussing issues surrounding valuation of counterfeits and the economic effects of trademark counterfeiting is included in this informative Second Edition. Considers methods to determine the real value of your trademark and exploit its full potential Offers dozens of case studies that illustrate how to apply valuation methods and strategies to real-world situations Communicates complex legal and financial concepts, terms, principles, and practices in plain English Discusses GATT, NAFTA, emerging markets, and other international trademark considerations
Download or read book Intellectual Property Valuation written by Weston Anson and published by American Bar Association. This book was released on 2005 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In this book, we attempt to cover some frequently asked questions on intellectual property and intangible assets and to engage in brief discussions on the subject of identifying value. We identify many of the main types of intellectual property and intangible assets. We also look at the primary, traditional, and not-so-traditional methods of valuing these assets and include case studies and various situations in which the valuation of these assets is required." -- from the Introduction, p. 3.
Download or read book Intellectual Property Assets in Mergers and Acquisitions written by Lanning G. Bryer and published by John Wiley & Sons. This book was released on 2002-10-15 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: An up-to-date and in-depth examination of intellectual property issues in mergers and acquisitions In mergers and acquisitions, intellectual property assets can be especially difficult to accurately value, most notably in rapidly evolving high-tech industries. Understanding the factors that create value in intellectual property assets, and the part such assets play in both domestic and international mergers, is vitally important to anyone involved in the merger and acquisition process. This book provides an overview of the intellectual property landscape in mergers and acquisitions and thoroughly covers important topics from financial and accounting concerns to due diligence and transfer issues. Bringing together some of the leading economists, valuation experts, lawyers, and accountants in the area of intellectual property, this helpful guide acts as an advisor to business professionals and their counsel who need answers for intellectual property questions. The valuation methods presented here are simple and don't require a background in finance. Whether you're a manager or executive, an accountant or an appraiser, Intellectual Property Assets in Mergers and Acquisitions offers all the expert help you need to better understand the issues and the risks in intellectual property assets in mergers and acquisitions.
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 Patent Valuation written by William J. Murphy and published by John Wiley & Sons. This book was released on 2012-05-08 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical resource for valuing patents that is accessible to the complete spectrum of decision makers in the patent process In today's economy, patents tend to be the most important of the intellectual property (IP) assets. It is often the ability to create, manage, defend, and extract value from patents that can distinguish competitive success and significant wealth creation from competitive failure and economic waste. Patent Valuation enhances the utility and value of patents by providing IP managers, IP creators, attorneys, and government officials with a useable resource that allows them to use actual or implied valuations when making patent-related decisions. Involves a combination of techniques for describing patent valuation Includes descriptions of various topics, illustrative cases, step-by-step valuation techniques, user-friendly procedures and checklists, and examples Serves as a useable resource that allows IP managers to use actual or implied valuations when making patent-related decisions One of the most fundamental premises of the book is that these valuation skills can be made accessible to each of the various decision makers in the patent process. Patent Valuation involves narrative descriptions of the various topics, illustrative cases, step-by-step valuation techniques, user-friendly procedures and checklists, and an abundance of examples to demonstrate the more complex concepts.
Download or read book Federal Bank Holding Company Law written by Pauline B. Heller and published by Law Journal Press. This book was released on 1997 with total page 1084 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers several aspects of bank holding companies, from permissible activities through operations. This book addresses such significant subjects as the Federal Reserve Board's supervisory framework for complex banking organizations, including guidance concerning capital adequacy; enhanced enforcement authority of federal regulators, and more.
Download or read book Guidebook to Florida Taxes written by James M. Ervin, Jr. and published by CCH. This book was released on 2008-10 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The influence of intellectual property rights on international business written by Michael Reber and published by diplom.de. This book was released on 2004-05-05 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: In recent years governments, international organisations and companies have all strengthened their activities regarding intellectual property rights (IPR). On the one hand, these activities are a response to developments in technology, politics and international business, i.e. the globalisation processes in general. On the other hand, these activities reinforce the globalisation processes. Similar to many other global trends there is a strong interdependence between cause and effect. However, it is unquestionable that IPR have become increasing important in the last few years, both on the macro and micro-economic level, and there is ample evidence to believe that this trend will accelerate in the future. Today, and even more in the future, nobody can afford to ignore the implications of IPR, neither governments, nor management boards. Intellectual property is one of the key tools of future international business. Most international companies have already included related topics like intellectual capital or intangible assets into their business strategies. However, also governments have to recognise the growing importance of intellectual property rights. The legal framework for IPR is a considerable factor of the success of their national economies and hence the wealth of their countries. This thesis analyses the influence of IPR on countries and companies. In addition to the economical aspects of IPR, the historical, philosophical and other factors are given due consideration. Furthermore, this work examines the chances and risks of the new IP related conditions for countries and companies, as well as suitable strategies to cope with the new requirements. Companies have to create intelligent patent strategies in order to protect their assets, to use effectively their R&D resources, and thus to stay competitive. Intellectual property can be used as shield and sword in the battle against competitors. Inhaltsverzeichnis:Table of Contents: 1.INTRODUCTION6 2.BASICS7 2.1Intellectual property7 2.2Philosophical bases9 2.3History12 2.4Organisations, treaties and conventions15 2.5Statistics20 3.INFLUENCE OF IPR ON COUNTRIES24 3.1General global tendencies24 3.1.1Globalisation: The term that polarises the world24 3.1.2The growing importance of information and knowledge26 3.1.3Global tendencies in IPR29 3.2Chances and threats of IPR31 3.2.1Motivation for IPR - supporter's arguments38 3.2.2Objections to IPR - [...]
Download or read book Licensing Best Practices written by Robert Goldscheider and published by John Wiley & Sons. This book was released on 2006-03-31 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The LESI Guide to Licensing Best Practices, to which I was proud to contribute, has found solid acceptance in the international licensing community. The new volume of Licensing Best Practices maintains this high standard. It was designed to be complementary to its predecessor and broadens the scope of the scholarship. Standing alone, Licensing Best Practices is a valuable source of contemporary information. In combination with The LESI Guide to Licensing Best Practices, we have a very valuable source of insights and practical knowledge." —Heinz Goddar Partner Boehmert & Boehmert "Few if any other intellectual property references lay the required geographic foundation for the scientific, business, and legal issues presented. Goldscheider and Gordon demonstrate that tech transfer occurs in a global arena. The book lives up to its title: Licensing Best Practices." —James E. Malackowski President & CEO, Ocean Tomo, LLC past president, LES-USA & Canada An invaluable complement to the field's acclaimed book on licensing best practices Spanning the globe, from Scandinavia to Japan and Mexico to Korea, Licensing Best Practices provides a comprehensive and user-friendly resource for professionals in licensing and technology management. Featuring contributions from some of the most highly regarded LESI professionals, this definitive guide includes detailed discussions on some of the hottest topics in licensing, including: Licensing and Technology Transfer to China Software Licensing as a Driver of the Indian Economy Secrets of Successful Dealmaking in Asia Licensing in Scandinavia-Home of Entrepreneurial Inventors, Industrialists, and Philanthropists Global Innovation and Licensing Opportunities on the Internet Energy and Environment Driving Technology and Licensing Licensing Nanotechnology Assuring Royalty Compliance in High Technology Licensing Intellectual Property Allocation Strategies in Joint Ventures Applications of Game Theory to IP Royalty Negotiations
Download or read book Journal of the International Institute for Law and Medicine written by Dennis Campbell, Editor and published by Lulu.com. This book was released on 2014-09-15 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Journal is published annually by the International Institute for Law and Medicine, providing commentary on current issues in the interplay among law, medicine, and health care by lawyers, physicians, and health care professionals from countries throughout the world.
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.
