News & Analysis as of

Intellectual Property Tax

Read Intellectual Property Law updates, alerts, news, and legal analysis from leading lawyers and law firms:

Proposed tax changes in Australia a win for IP owners

by DLA Piper on

On 30 March 2017, the Federal Government released the Treasury Laws Amendment (2017 Enterprise Incentives No 1) Bill 2017. The Bill contains a number of significant changes to the tax depreciation of intangible assets....more

Belgium: IP tax incentive - implementing the nexus approach and broadening the scope of application

by DLA Piper on

In 2007, Belgium introduced a patent income deduction (PID) for Belgian companies (and permanent establishments of foreign companies) that derive income from or by means of patents and supplementary protection certificates....more

Window On Washington - This Week in the Nation's Capital - Vol. 1, Issue 2

by Clark Hill PLC on

Budget/Appropriations - April Deadline: The first deal Trump must cut is one to keep the government open past April 28, and here Republicans and Democrats mostly want him to get out of the way. Senate appropriators in...more

Amazon v. Commissioner: IRS Cost Sharing Buy-In Challenge Rejected Again

by Jones Day on

On March 23, 2017, the U.S. Tax Court issued its long-awaited opinion in a transfer pricing dispute involving Amazon's cost sharing arrangement ("CSA") with its Luxembourg subsidiary... ...more

A “Thriller” in Tax Court: The Estate of Michael Jackson and IRS Dispute Valuation of Pop Star’s Image

by Bowditch & Dewey on

How much were the late King of Pop’s name and image worth when he died? His estate put the figure at $2,105 but the IRS believes the value is at least $434 million. That’s a huge discrepancy and with penalties and interest...more

Draft interpretation note on withholding tax on royalties

by Hogan Lovells on

The South African Revenue Service has issued a draft interpretation note on the application of the withholding tax imposed on royalties in terms of sections 49A to 49H of the Income Tax Act. ...more

US: Proposed "Border Adjustment Tax” could kill foreign IP holding companies

by Hogan Lovells on

With President Trump in the White House and a Republican majority in both the House and Senate, tax reform is once again high on the agenda. Several weeks ago, President Trump promised “a tax reform bill that will reduce our...more

German cabinet proposes law bill restricting tax relief for royalties to certain "patent boxes"

On January 25, 2017, the German cabinet has resolved on a law bill dubbed "license barrier" as a reaction to the BEPS initiative. If the bill passes parliament, it will mean that – in principle – tax relief will be...more

Doing Business in the UAE

by Latham & Watkins LLP on

Country Background - Formed on 2 December 1971, the UAE is a federal state of seven emirates comprising Abu Dhabi, Ajman, Dubai, Fujairah, Ras Al Khaimah, Sharjah and Umm Al Quwain. The UAE federal constitution...more

BEPS – Germany on the way to limit the tax deductibility of royalties

by Hogan Lovells on

A new legislative approach of the German tax authorities leaked last December 19 will have a significant impact on the tax deductibility of royalties owed to related persons being subject to a preferential back end tax regime...more

The PFIC Regulations Get a Facelift

by Alston & Bird on

On December 28, 2016, the Treasury issued final regulations (T.D. 9806) that primarily address passive foreign investment company (PFIC) ownership and reporting rules and largely adopt 2013 proposed (REG-140974-11) and...more

Cross-border licensing of intangible property: tax and legal issues in the life sciences sectors

by DLA Piper on

Success in the life sciences industry can depend on a company's ability to share knowledge and collaborate with strategic partners while simultaneously protecting from its competitors the valuable information on which its...more

UK Autumn Statement 2016: IPT

by DLA Piper on

No major changes were announced (subject to legislation to be published on 5 December), but we set out below a brief summary of the announcements which are relevant to corporates in the IPT sector....more

McDermott International Legal Highlights November 2016

by McDermott Will & Emery on

The New World of Global Tax Planning: a Checklist for Success - As all multinationals (MNEs) are discovering, domestic implementation of the recommendations set out in the base erosion and profit shifting (BEPS) final...more

Preferential tax-deductible costs for transfer of intellectual property rights in IT sector

by DLA Piper on

Polish tax law allows employees to increase their tax-deductible costs with respect to the transfer of copyrights to works that they have created. In general, if a work produced by an employee is of a creative nature and thus...more

India-Mauritius Protocol Seeks to Close Tax Loopholes

by K&L Gates LLP on

Originally published in The Investment Lawyer, Volume 23, Number 9, pages 19–27, September 2016. On May 10, 2016, the Republic of India and the Republic of Mauritius entered into a protocol (the ...more

Arm’s Length Royalty Rates Save Medtronic from $1.36 Billion Tax Deficiency

by McDermott Will & Emery on

Addressing whether certain intercompany technology license agreements were negotiated at arm’s length, the US Tax Court rejected the Internal Revenue Service’s (IRS’s) alleged $1.36 billion tax deficiency and determined that...more

What do Prince, Michael Jackson, and Whitney Houston Have in Common?

by BakerHostetler on

Michael Jackson, Prince and Whitney Houston each revolutionized the music industry and impacted popular music for decades. We all appreciate how Michael Jackson moonwalked across the stage, Prince made it (purple) rain and...more

High Stakes: Investing in a Legal Marijuana Business

by Lane Powell PC on

Considering diversifying with a high-risk investment? Heard the lure of the “green rush” toward a possible $100 billion legal marijuana industry? Before you write that check... Please see full Article below for...more

Brexit Update: What’s Next for the Global Marketplace

by McDermott Will & Emery on

In Depth - UK Withdrawal Process - The United Kingdom will continue to be an EU member until procedures are completed for exiting the European Union, which is likely to be a long process. Under EU Treaty rules,...more

The Death of Prince Rogers Nelson – An Estate Tax Controversy Likely To Follow

by Garvey Schubert Barer on

Many of our readers have asked me about the likely controversy that will ensue following the death of Prince. In fact, two readers feel, since I have been reporting about some of the controversy surrounding the Estate of...more

The Battle Between the Estate of Michael Jackson and the IRS Continues

by Garvey Schubert Barer on

In March 2014, I reported on the all-out battle that was ensuing in the U.S. Tax Court between the IRS and the Estate of Michael Jackson over the value of the late pop singer’s estate. It began in 2013, when the estate...more

UK Finance Bill 2016: Royalty Withholding Tax

by DLA Piper on

Domestic UK law imposes a 20% royalty withholding tax on limited types of payment and on specific categories of intellectual property. This year's Finance Bill expands the scope of intellectual property royalties that are...more

Four Lessons Learned from Prince’s Estate (So Far)

Several of the events surrounding the initial administration of Prince’s estate provide lessons applicable to all estate plans, not just celebrity estate plans. If You Don’t Have an Estate Plan, the State Will Write...more

3D Printing: Good Reads/What Executives Should Be Thinking About

by Benesch on

With our successful, filled-to-capacity “Thinking in 3D” April 21, 2016 conference still very much in the rear-review mirror, here are some articles worth reading. First, on the day of the conference, the Patent Office...more

205 Results
|
View per page
Page: of 9
Cybersecurity

Follow Intellectual Property Updates on:

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.

Feedback? Tell us what you think of the new jdsupra.com!