Copying and distributing are prohibited without permission of the publisher

Intellectual Property

  • Editorial

  • OECD: An intangible future for intellectual property

    At the forefront of tax policy development for intangible assets is the OECD’s Working Party No 6 and Michelle Levac, the group’s chairwoman, spoke exclusively to International Tax Review about how intangible assets are assessed and what difference, realistically, the new guidelines will make when they are finally published

  • Taxpayer: Practical issues for taxpayers in intellectual property

    While all taxpayers deal with intellectual property (IP), and the evaluation issues surrounding it for taxation purposes, some taxpayers place more value on it than others. Paul Morton, the head of tax for publishing house, Reed Elsevier, explains the practical day-to-day problems surrounding IP, when operating on a global scale

  • Belgium: Research and development: Belgian tax opportunities

    With the introduction of the notional interest deduction in 2005 and the patent income deduction in 2007, Belgium increased its attractiveness as a prime location for companies involved in R&D activities and in the exploitation of patents. Eric Warson and Koen Van Ende, of KPMG Brussels go through the tax opportunities Belgium has to offer when it comes to R&D

  • Germany: Transfer pricing and intangible transactions

    Intangible transactions are one of the most challenging topics in the transfer pricing area, not only from a theoretical perspective but also because of the increasing number and size of the disputes regarding their recognition and valuation. Oliver Wehnert and Jakob Frotscher of Ernst & Young provide an outline of the major challenges in the identification and valuation of intangible assets

  • Ireland: Exploiting intellectual property from Ireland

    IBM’s 2010 Global Locations Trends report ranked Ireland 1st in global inward investment per capita. This is a continuation of its ranking in previous years. Conor O’Sullivan of KPMG describes the factors that make it competitive to exploit IP in Ireland

  • Luxembourg: Luxembourg, an attractive location for intellectual property

    In today’s world, intellectual property (IP) and more generally intangible assets and innovation represent the most valuable asset of almost every industry sector without distinction. Alina Macovei, and Guy van der Heyden, of PwC Luxembourg examine Luxembourg and its opportunities for the management and development of IP

  • Poland: Valuation of intangible transfer: Practical issues in Poland

    There are a number of situations that result in a transfer of intangibles in and out of Poland. Aneta Blazejewska-Gaczynska and Slawomir Buszko of Ernst & Young describe the practical issues when placing value on the transfer of intangible assets

  • Russia: Russia: trends in intellectual property regulation and taxation

    The end of 2011 will mark Russia’s accession to the World Trade Organisation. Fedor Blinov, Alexey Korabelnikov and Igor Nevzorov of Ernst & Young describe some related changes to intellectual property (IP) regulation

  • Turkey: Turkish tax incentives for intellectual property

    Intangible assets can generally be defined as identifiable nonmonetary assets that cannot be seen, touched or physically measured, which are created through time, experience, knowledge and/or effort. Güler Hülya Yilmaz of Deloitte, Istanbul, explains the difficulties involved in intangible property (IP) definition in a country where transfer pricing legislation is relatively new

  • US: Business restructuring and the role of intellectual property

    In today’s increasingly global business climate, intellectual property (IP) has become a major driver in corporate profits, both from an innovation point of view as well as from a global branding perspective. David Cordova, Arin Mitra, Andrew Newman, Keith Reams, Larry Shanda, and Alan Shapiro of Deloitte explain how taxpayers can navigate new obstacles in IP planning


International Tax Review Profile

RT @JudithFreedman: Mmmm, so much for consultation and international cooperation. https://t.co/xgNsZwpOdz

Feb 20 2018 04:12 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @CLivingston96: Proud that @vertexinc CTO @b_pinamont is speaking at the @IntlTaxReview Women in #Tax Forum in NYC on 3/1! Who else is a…

Feb 19 2018 05:55 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @Richard_Asquith: Political uncertainty says IMF means 18 month+ delay on VAT in Bahrain Kuwait Qatar or Oman https://t.co/IAJOQyYYAh ht…

Feb 19 2018 03:54 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Good news for tax professionals as US Treasury proposes to repeal 298 outdated tax regulations. https://t.co/U2ipmjA8gi

Feb 13 2018 03:40 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @MPAgnew: Roses are red And subject to VAT Unlike other things Such as garments not suitable for older persons made from Tibetan goat fu…

Feb 8 2018 03:48 ·  reply ·  retweet ·  favourite
International Correspondents