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  Miscellaneous 2007

Intellectual Property and Taxation

Source: QLD

Published Date: 23 Nov 2007

 

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Intellectual property is the life blood of a modern growing enterprise. Think of the business names, logos, trademarks and designs which are avidly protected by international corporations because they are the back bone of the their enterprise value. This paper identifies the essence of IP and the taxation consequences which follow when dealing with IP in business structuring and transaction. In particular:

  • Structures for holding IP
  • Interplay with R&D concessions
  • Termination value - balancing adjustments and CGT events A1 and D1 when IP is transferred
  • Creation of IP outside of Australia (original copyright)
  • Draft TR 2007/D5 on royalty withholding tax and assignment of copyright 
Author(s)

Individual Session

Intellectual property and taxation

Author(s): Teresa Dyson
Materials from this session:

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Details

  • Published By: Teresa Dyson
  • Published On:23 Nov 2007
  • Took place at:Sheraton Noosa Resort and Spa, Noosa

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