Intellectual Property Taxation: Problems and Materials - Hardcover

Maine, Jeffrey; Nguyen, Xuan-Thao

Hardcover

ISBN 10: 0890894310 ISBN 13: 9780890894316

Publisher: Carolina Academic Press, 2004

Synopsis

This casebook is the first to provide interdisciplinary coverage of two exciting areas of the law: intellectual property and taxation. Valuable business assets are increasingly in the form of intangible assets such as patents, trade secrets, copyrights, trademarks, trade names, and computer software. Moreover, with the arrival of global, e-commerce transactions on the Internet, new forms of intellectual property, such as domain names and Web contents, have emerged. The creation, development, acquisition, and sale and licensing of these intellectual property assets have significant tax consequences.

Authors Maine and Nguyen adopt the problem method in addressing intellectual property taxation, and covers both general and special tax principles governing different forms of intellectual property. The book presents ten chapters, each of which is devoted to the taxation of a major IP transaction such as intellectual property research and development, acquisitions, sales and licenses, and judgment awards and settlements. Each chapter contains a set of relevant problems, a summary of the black letter law, and excerpts of important cases and administrative pronouncements. A comprehensive teacher’s manual will be available.

About this title

About the Author

Jeffrey A. Maine is a professor at the University of Maine School of Law.

Xuan-Thao N. Nguyen is an associate professor of law at Southern Methodist University Dedman School of Law.

Edition details

• Publisher: Carolina Academic Press
• Publication date: 2004
• ISBN 10: 0890894310
• ISBN 13: 9780890894316
• Binding: Hardcover
• Language: English
• Number of pages: 512