Tuesday 22 February 2011

Updating IP tax book - what would you like it to include?

The 3rd edition of Taxation of Intellectual Property has been commissioned and will be appearing in all good bookstores later this year – in the meantime, I have to write it. Let me know what you’d like to see covered – I plan to expand the international section, to add more in about specific IP-related professions/industry sectors and their tax quirks, and to add more on IP law and the interaction between practice and tax.

Anything else you’d like to see expanded/covered? Comment on this post or over at http://www.ip-tax.com (or via twitter - @iptax) or email me (via http://www.linkedin.com/in/annefairpo).


Unknown said...

An issue I frequently have to address with clients is the tax consequences of an assignment vs and exclusive license and the terms in an exclusive license that will result in the transaction not being considered to be a transfer of substantially all of the rights. The bottom line is whether the up front payments, milestone payments and continuing royalties get capital gain treatment or are treated as income. Most accountants do not know how to treat income from IP. Also the different tax treatment of patent, trademark, copyright and tradesecret technology.

Mike Ram

Anne Fairpo said...

Thank you! I have put it in the list of things to add in.