News & Analysis as of

Tax Deductions Intellectual Property Protection

Gerald Nowotny - Law Office of Gerald R....

Elena Ruiz and the Cuban Sandwich - The Double Irish with Dutch Sandwich Version for Closely Held Business Owners - Using...

I have been a major fan of Afro-Cuban (Salsa) and Brazilian Bossa Nova music since high school. Most of you know by now that I grew up in the Panama Canal Zone. By the time I got to West Point in the summer of 1978, it was...more

Gray Reed

Federal Income Taxation of Intellectual Property Development and Cost Recovery

Gray Reed on

Intellectual property (“IP”) development can cost millions of dollars so cost recovery timing can be financially material. General tax principles typically require that expenses associated with creating assets having useful...more

Gray Reed

The Taxman, Technology Litigation and Cavalier Settlement Structures

Gray Reed on

Intellectual property (“IP”) is hugely important to businesses. Given that importance, IP owners must occasionally litigate against the unauthorized use of their technology. The costs of such litigation and appurtenant...more

Hogan Lovells

French legal and regulatory update – July to October 2018

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The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e - newsletter, which offers a legal and regulatory update covering France and Europe from July to October 2018. ...more

Burr & Forman

Patent Turmoil: Self-Created IP After Tax Reform

Burr & Forman on

The “Tax Cuts and Jobs Act of 2017” (the “TCJA”) impact on the tax treatment of self-created intellectual property (“IP”) is resulting in a wide range of feelings depending on the nature of a particular party’s IP. Contrast...more

Hogan Lovells

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

Hogan Lovells on

A new legislative approach of the German tax authorities, which had been leaked in December 2016, was passed on Thursday, 27 April 2017, as one of the very last laws of the current Bundestag prior to the elections in...more

Hogan Lovells

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

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

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