Special Focus
Intellectual Property

Special Focus Archive

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