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Mastering the intellectual property life cycle : a global perspective on the tax-efficient management of IP rights.
2011
M 340 VER.M
Disponible à WIPO Library
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Articles
Détails
Titre
Mastering the intellectual property life cycle : a global perspective on the tax-efficient management of IP rights.
Mention d'édition
Second edition.
Description
839 pages ; 24 cm
ISBN
9789081207300
908120730X
908120730X
Autre cote
M 340 VER.M
Résumé
Extensive handbook on managing intellectual property (IP) rights, from legal, accounting and tax points of view. After some introductory chapters the book presents a large number of country chapters, which give an overview of legal and tax definitions, expenditure for the development or acquisition of IP rights, income characterisation, outbound royalty payments, tax treatment of the disposal of IP, specific cross-border transfer provisions, CFC rules, grants/incentives to stimulate inward IP investment, and registration or stamp duties on transfer or licence.
Remarque du contenu formatté
1. Setting the scene; 2. Developing IP rights; 3. Exploiting IP rights; 4. Alienating IP rights; 5. Final considerations; 6. Country chapters.
Publié
Switzerland : PriceWaterHouseCoopers, 2011.
Langue
Anglais
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