Articles liés à Intellectual Property Taxation: Transaction and Litigation...

Intellectual Property Taxation: Transaction and Litigation Issues, Second Edition, 2018 Cumulative Supplement - Couverture souple

Jeffrey A. Maine; Xuan-Thao N. Nguyen

 
9781682674901: Intellectual Property Taxation: Transaction and Litigation Issues, Second Edition, 2018 Cumulative Supplement
Couverture souple
ISBN 10 : 1682674908 ISBN 13 : 9781682674901
Editeur : Bloomberg Law, 2018

Synopsis

The 2018 Cumulative Supplement adds the following discussions: Analysis of the Tax Cuts and Jobs Act of 2017 (TCJA), which made sweeping tax changes impacting intellectual property: e.g., eliminating capital gains treatment for certain inventors who dispose of their inventions; extending bonus depreciation (100% expensing) to qualified film, television, and live theatrical productions; and eliminating hobby loss deductions for intellectual property creators who are not engaged in a business. Summaries of all recent tax regulations, published IRS guidance, and major cases involving intellectual property transactions. Review of international tax law changes designed to limit intellectual property income shifting, including a new minimum tax on global intangible low-taxed income as well as a new minimum tax on royalties paid to a foreign affiliate. Analysis of state tax developments, including recent updates on the IP Holding Company and e-commerce taxation.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
Bloomberg Law
Date d'édition
2018
Langue
anglais
ISBN 10 
1682674908
ISBN 13 
9781682674901
Reliure
Taschenbuch
Nombre de pages
320
Coordonnées du fabricant
non disponible
Personne responsable
non disponible