Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2007

Intellectual Property and Taxation

Source: QLD

Published Date: 23 Nov 2007

 
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 presentation 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

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Author(s)

Individual Session

Intellectual property and taxation

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

Download

Details

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

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2007

Share this page