Mastering the IP life cycle: towards a tax-efficient management of intellectual property rights
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | Dutch |
| Veröffentlicht: |
Bruxelles
PricewaterhouseCoopers
2005
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 583 S. |
| ISBN: | 9080693170 |
Internformat
MARC
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| 100 | 1 | |a Verlinden, Isabel |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Mastering the IP life cycle |b towards a tax-efficient management of intellectual property rights |c Isabel Verlinden ; Axel Smits ; Bart Lieben |
| 264 | 1 | |a Bruxelles |b PricewaterhouseCoopers |c 2005 | |
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| 700 | 1 | |a Smits, Axel |e Verfasser |4 aut | |
| 700 | 1 | |a Lieben, Bart |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014759215&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
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Datensatz im Suchindex
| _version_ | 1804135295298306048 |
|---|---|
| adam_text | 13 Editorial
17 Chapteri The Increasing Importanceof Intellectual Property Rights
17 A. IP rights as a company s key value driver
19 B. Howdocompaniesdeal with IP rights?
25 Chapter2 Concepts: Intellectual Property Rights from Legal,
Accounting andTax Points of View
25 A. Common Features of Intellectual Property Rights
28 B.LegalTerms
35 C. AccountingTerminology
40 D.TaxTerminology
51 Chapter3 The Importanceof Valuation
51 A. Introduction
58 B. General Consideration of Valuation Methods
71 C. Valuation methods in atransferpricingcontext
88 D. Final considerations regarding the valuation issue in a
transfer pricing context
91 Chapter4 Planning for and Migration oflP Rights
91 A. Planning for Intellectual Property Rights
91 B. Features of an Ideal Structure
107 Chapteri Is Innovation Important?
109 A. Research and Development
110 B.Branding
11 5 Chapter2 Collaboration vs. Working Alone: Who Owns the Intellectual
Property9
11 5 A. Legal vs. Econorn c Ownership
1 ! 7 B, Independent Development of an Intangible
IIS C.Joint Development o? an Intangible
137 Chapter3 Legal Protection Alternatives
* 37 A. General
37 B. Copyright
38 C.Patents
43 D.Trade Marks
1 43 Chapter4 Accounting for IP Rights
•¦ 46 A. Recognitionand measurementunderlAS/IFRS (IAS 38)
* 65 B. Recognitionand MeasurementunderUS GAAP
167 C.Whatabo jtLocalGAAP?
• 63 Chapterö DoesLocation Matter? Early stage Planning and Migration
Strategies
1 68 A. Does location matter?
172 B.Taxandotherincentives
175 C. Early stage planning and migration strategies
187 Chapter 1 Own Use of Intellectual Property Rights
187 A. Legal Aspects
192 B.Tax aspects
193 Chapter 2 Legal Views on Licensing Intellectual Property Rights
193 A.General
194 B.Trademarks
196 C. Technology (patents and know how)
199 D.Copyright
201 Chapter 3 Models for Exploiting Intellectual Property Rights in a
Tax efficient Manner
201 A. Licencemodel
202 B. Franchising/service model
203 C. Entrepreneurstructure
205 Chapter 4 Transfer Pricing Aspects of Licensing Arrangements: the
Increasingly Challenging Relationship BetweenTaxpayers
andTax Auditors
205 A. The importanceof keeping trackof the exploitation of IP
207 B.Why Licensing?
208 C. An intangibles holding Company as a vehicle to effectively
managing IP
209 D. Valid business purpose and economic substance
219 E. Thetransfer pricing question
224 F. Milestonecases on IP
230 G. MilestonecasesoutsidetheUSA?
232 H. Salient points tonote for the future
235 Chapter 5 (Deemed) Deployment of Intangible Assets in the Framework
of Business Reorganisations
235 A. Introduction
236 B. PotentialTax Consequences upon the Relocation of
Production Capacity
242 C.Conclusion
251 Chapter 1 The Säle of Intellectual Property Rights
251 A. Considerations from a Legal Perspective
253 B. Considerations from aTax Perspective
258 Chapter2 Extinction of Intellectual Property Rights
258 A. Legal aspects of the lossof intellectual property rights
262 B. Tax aspects of the loss of IP protection
279 Chapteri Australia
290 Chapter2 Austria
300 Chapter3 Belgium
311 Chapter4 Canada
319 Chapter5 China
328 Chapter6 Cyprus
335 Chapter7 Czech Republic
342 Chapter 8 Denmark
350 Chapter 9 Finland
357 Chapter 10 France
370 Chapter 11 Germany
378 Chapter 12 Hungary
388 Chapter 13 Ireland :, !
399 Chapter 14 Israel
407 Chapter 15 Italy
416 Chapter 16 Latvia
423 Chapter 17 Luxembourg
439 Chapter 18 Malaysia .
447 Chapter 19 Norway
453 Chapter20 Portugal
463 Chapter 21 Romania
471 Chapter 22 Singapore
479 Chapter 23 Slovakia
489 Chapter 24 South Africa
498 Chapter 25 Spain
509 Chapter 26 Sweden
515 Chapter 27 Switzerland
528 Chapter 28 Netherlands
537 Chapter 29 Ukraine
542 Chapter 30 United Kingdom
549 Chapter31 United States of America
563 Legislation
566 Articles and books
582 Caselaw . .[
|
| adam_txt |
13 Editorial
17 Chapteri The Increasing Importanceof Intellectual Property Rights
17 A. IP rights as a company's key value driver
19 B. Howdocompaniesdeal with IP rights?
25 Chapter2 Concepts: Intellectual Property Rights from Legal,
Accounting andTax Points of View
25 A. Common Features of Intellectual Property Rights
28 B.LegalTerms
35 C. AccountingTerminology
40 D.TaxTerminology
51 Chapter3 The Importanceof Valuation
51 A. Introduction
58 B. General Consideration of Valuation Methods
71 C. Valuation methods in atransferpricingcontext
88 D. Final considerations regarding the valuation issue in a
transfer pricing context
91 Chapter4 Planning for and Migration oflP Rights
91 A. Planning for Intellectual Property Rights
91 B. Features of an Ideal Structure
107 Chapteri Is Innovation Important?
109 A. Research and Development
110 B.Branding
11 5 Chapter2 Collaboration vs. Working Alone: Who Owns the Intellectual
Property9
11 5 A. Legal vs. Econorn c Ownership
1"! 7 B, Independent Development of an Intangible
IIS C.Joint Development o? an Intangible
137 Chapter3 Legal Protection Alternatives
* 37 A. General
'37 B. Copyright
'38 C.Patents
"43 D.Trade Marks
1 43 Chapter4 Accounting for IP Rights
'•¦ 46 A. Recognitionand measurementunderlAS/IFRS (IAS 38)
* 65 B. Recognitionand MeasurementunderUS GAAP
167 C.Whatabo'jtLocalGAAP?
"• 63 Chapterö DoesLocation Matter? Early stage Planning and Migration
Strategies
1 68 A. Does location matter?
172 B.Taxandotherincentives
175 C. Early stage planning and migration strategies
187 Chapter 1 Own Use of Intellectual Property Rights
187 A. Legal Aspects
192 B.Tax aspects
193 Chapter 2 Legal Views on Licensing Intellectual Property Rights
193 A.General
194 B.Trademarks
196 C. Technology (patents and know how)
199 D.Copyright
201 Chapter 3 Models for Exploiting Intellectual Property Rights in a
Tax efficient Manner
201 A. Licencemodel
202 B. Franchising/service model
203 C. Entrepreneurstructure
205 Chapter 4 Transfer Pricing Aspects of Licensing Arrangements: the
Increasingly Challenging Relationship BetweenTaxpayers
andTax Auditors
205 A. The importanceof keeping trackof the 'exploitation of IP'
207 B.Why Licensing?
208 C. An intangibles holding Company as a vehicle to effectively
managing IP
209 D. Valid business purpose and economic substance
219 E. Thetransfer pricing question
224 F. 'Milestonecases'on IP
230 G. MilestonecasesoutsidetheUSA?
232 H. Salient points tonote for the future
235 Chapter 5 (Deemed) Deployment of Intangible Assets in the Framework
of Business Reorganisations
235 A. Introduction
236 B. PotentialTax Consequences upon the Relocation of
Production Capacity
242 C.Conclusion
251 Chapter 1 The Säle of Intellectual Property Rights
251 A. Considerations from a Legal Perspective
253 B. Considerations from aTax Perspective
258 Chapter2 Extinction of Intellectual Property Rights
258 A. Legal aspects of the lossof intellectual property rights
262 B. Tax aspects of the loss of IP protection
279 Chapteri Australia
290 Chapter2 Austria
300 Chapter3 Belgium
311 Chapter4 Canada
319 Chapter5 China
328 Chapter6 Cyprus
335 Chapter7 Czech Republic
342 Chapter 8 Denmark
350 Chapter 9 Finland
357 Chapter 10 France
370 Chapter 11 Germany
378 Chapter 12 Hungary
388 Chapter 13 Ireland :, !
399 Chapter 14 Israel
407 Chapter 15 Italy
416 Chapter 16 Latvia
423 Chapter 17 Luxembourg
439 Chapter 18 Malaysia '.'
447 Chapter 19 Norway
453 Chapter20 Portugal
463 Chapter 21 Romania
471 Chapter 22 Singapore
479 Chapter 23 Slovakia
489 Chapter 24 South Africa
498 Chapter 25 Spain
509 Chapter 26 Sweden
515 Chapter 27 Switzerland
528 Chapter 28 Netherlands
537 Chapter 29 Ukraine
542 Chapter 30 United Kingdom
549 Chapter31 United States of America
563 Legislation
566 Articles and books
582 Caselaw . .[ |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:28:54Z |
| indexdate | 2024-07-09T20:38:14Z |
| institution | BVB |
| isbn | 9080693170 |
| language | Dutch |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014759215 |
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| physical | 583 S. |
| publishDate | 2005 |
| publishDateSearch | 2005 |
| publishDateSort | 2005 |
| publisher | PricewaterhouseCoopers |
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| spelling | Verlinden, Isabel Verfasser aut Mastering the IP life cycle towards a tax-efficient management of intellectual property rights Isabel Verlinden ; Axel Smits ; Bart Lieben Bruxelles PricewaterhouseCoopers 2005 583 S. txt rdacontent n rdamedia nc rdacarrier Smits, Axel Verfasser aut Lieben, Bart Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014759215&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Verlinden, Isabel Smits, Axel Lieben, Bart Mastering the IP life cycle towards a tax-efficient management of intellectual property rights |
| title | Mastering the IP life cycle towards a tax-efficient management of intellectual property rights |
| title_auth | Mastering the IP life cycle towards a tax-efficient management of intellectual property rights |
| title_exact_search | Mastering the IP life cycle towards a tax-efficient management of intellectual property rights |
| title_exact_search_txtP | Mastering the IP life cycle towards a tax-efficient management of intellectual property rights |
| title_full | Mastering the IP life cycle towards a tax-efficient management of intellectual property rights Isabel Verlinden ; Axel Smits ; Bart Lieben |
| title_fullStr | Mastering the IP life cycle towards a tax-efficient management of intellectual property rights Isabel Verlinden ; Axel Smits ; Bart Lieben |
| title_full_unstemmed | Mastering the IP life cycle towards a tax-efficient management of intellectual property rights Isabel Verlinden ; Axel Smits ; Bart Lieben |
| title_short | Mastering the IP life cycle |
| title_sort | mastering the ip life cycle towards a tax efficient management of intellectual property rights |
| title_sub | towards a tax-efficient management of intellectual property rights |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014759215&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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