Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible

Mastering the IP life cycle from a legal, tax and accounting perspective : grasping the intangible / editors, Isabel Verlinden and Anuschka Bakker.

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Bibliographic Details
Corporate Author: International Bureau of Fiscal Documentation
Other Authors: Verlinden, Isabel (Editor), Bakker, Anuschka (Editor)
Format: eBook
Language:English
Published: Amsterdam, The Netherlands : IBFD, [2018]
Subjects:
Intellectual property.
Intellectual property > Taxation.
Intellectual property > Accounting.
intellectual property.
LAW > Administrative Law & Regulatory Practice.
Intellectual property
Intellectual property > Taxation
Online Access:Click for online access
Table of Contents:
  • Cover
  • Title
  • Copyright
  • Acknowledgements
  • Introduction
  • Part 1: Setting the Scene
  • Chapter 1: Increasing Importance of IP Rights
  • 1.1. IP rights as a company's key value driver
  • 1.2. How do companies deal with IP rights?
  • 1.3. International guidance on taxation of IP
  • 1.4. IP and European State aid
  • Chapter 2: Concepts: IP Rights from a Legal, Accounting and Tax Point of View
  • 2.1. Introduction
  • 2.2. Legal framework for IP
  • 2.3. Common features of IP rights
  • 2.4. Legal terms
  • 2.5. Accounting terminology
  • 2.6. Tax terminology
  • Chapter 3: The Importance of Valuation
  • 3.1. Introduction
  • 3.2. General consideration of intangibles valuation methods
  • 3.3. Valuation methods in a transfer pricing context
  • Appendix: Example of the application of the discounted cash flow method
  • Chapter 4: Planning for and Migration of IP Rights
  • 4.1. Planning for IP
  • 4.2. Elements of an optimized structure
  • 4.3. Location matters
  • 4.4. Distribution of profits from the IP entity
  • 4.5. Exit strategy
  • 4.6. How to get there
  • 4.7. Royalties and impact on customs valuation policy
  • Part 2: Developing IP Rights
  • Chapter 5: Is Innovation Important?
  • 5.1. Introduction
  • 5.2. What is innovation
  • 5.3. Most innovative companies
  • 5.4. Impact of innovation on firm performance
  • 5.5. Research and development
  • 5.6. Branding
  • Chapter 6: Collaboration versus Working Alone: Who Owns the IP?
  • 6.1. Introduction
  • 6.2. Ownership of the intangible
  • 6.3. Independent development of an intangible
  • 6.4. Joint development of an intangible
  • Chapter 7: Legal Protection Alternatives
  • 7.1. General
  • 7.2. Copyright
  • 7.3. Patents
  • 7.4. Trademarks
  • Chapter 8: Accounting for IP Rights
  • 8.1. Introduction
  • 8.2. Recognition and measurement under IFRS (IAS 38)
  • 8.3. Recognition and measurement under US GAAP
  • 8.4. What about local GAAP?
  • 8.5. Income tax accounting for IP
  • Chapter 9: Does Location Matter? Early-Stage Planning and Migration Strategies
  • 9.1. Non-tax characteristics of an "innovation hot spot"
  • 9.2. Tax incentives for IP development
  • 9.3. Tax considerations to be taken into account in the development phase
  • Part 3: Exploiting IP Rights
  • Chapter 10: Own Use of IP Rights
  • 10.1. Legal aspects
  • 10.2. Tax aspects
  • Chapter 11: Legal Views on Licensing IP Rights
  • 11.1. General
  • 11.2. The principle of licensing
  • 11.3. Competition law concerns
  • Chapter 12: Models for Exploiting IP Rights
  • 12.1. Licence model
  • 12.2. Franchising/service model
  • 12.3. Entrepreneur structure
  • Chapter 13: Transfer Pricing Aspects of Licensing Arrangements: The Increasingly Enhanced Engagement between Taxpayers and Tax Auditors
  • 13.1. Introduction
  • 13.2. The importance of keeping track of IP
  • 13.3. Why licensing
  • 13.4. An IP holding company as a vehicle for effectively managing IP

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