tag:blogger.com,1999:blog-7923005810906159036.post2757499505114734312..comments2024-03-05T15:48:10.814+00:00Comments on IP finance: Updating IP tax book - what would you like it to include?Anne Fairpohttp://www.blogger.com/profile/02579190868405783459noreply@blogger.comBlogger2125tag:blogger.com,1999:blog-7923005810906159036.post-7912288249300764852011-02-24T08:57:49.520+00:002011-02-24T08:57:49.520+00:00Thank you! I have put it in the list of things to...Thank you! I have put it in the list of things to add in.Anne Fairpohttps://www.blogger.com/profile/02579190868405783459noreply@blogger.comtag:blogger.com,1999:blog-7923005810906159036.post-4497609148644942632011-02-22T20:50:56.489+00:002011-02-22T20:50:56.489+00:00An issue I frequently have to address with clients...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.<br /><br />Mike RamUnknownhttps://www.blogger.com/profile/14827662059311238008noreply@blogger.com