Intellectual Property Law and Taxation

Part one considers the basic concepts behind the different areas of intellectual property, how to obtain legal protection and in what form. Part two considers those issues discussed in part one from a tax point of view. Supporting material such as standard agreements and IRS rulings is included.

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This book demonstrates how the diverse body of laws to which intellectual property is subject, can offer great scope for commercial exploitation. Part one of the book considers the basic concepts behind the different areas of intellectual property, how to obtain legal protection and in what form. Exploitation is also discussed and useful comparisons are made with the intellectual property laws of other countries. Part two considers exactly those issues discussed in part one but from the tax point of view. The application of tax planning techniques to all types of intellectual property is examined, with a demonstration of how strategic tax planning can be both legitimate and effective. The book includes supporting material such as standard agreements used in commerical transactions, extracts from relevant statutes, IRS rulings, witholding tax tables and Inland Revenue publications. Also included are a series of case studies.