Mastering the IP Life Cycle from a Legal, Tax and Accounting Perspective: Grasping the Intangible

Cover
Title
Copyright
Acknowledgements
Introduction
Part 1: Setting the Scene
Chapter 1: Increasing Importance of IP Rights
1.1. IP rights as a company’s key value driver
1.2. How do companies deal with IP rights?
1.3. International guidance on taxation of IP
1.4. IP and European State aid
Chapter 2: Concepts: IP Rights from a Legal, Accounting and Tax Point of View
2.1. Introduction
2.2. Legal framework for IP
2.3. Common features of IP rights
2.4. Legal terms
2.5. Accounting terminology
2.6. Tax terminology
Chapter 3: The Importance of Valuation
3.1. Introduction
3.2. General consideration of intangibles valuation methods
3.3. Valuation methods in a transfer pricing context
Appendix: Example of the application of the discounted cash flow method
Chapter 4: Planning for and Migration of IP Rights
4.1. Planning for IP
4.2. Elements of an optimized structure
4.3. Location matters
4.4. Distribution of profits from the IP entity
4.5. Exit strategy
4.6. How to get there
4.7. Royalties and impact on customs valuation policy
Part 2: Developing IP Rights
Chapter 5: Is Innovation Important?
5.1. Introduction
5.2. What is innovation
5.3. Most innovative companies
5.4. Impact of innovation on firm performance
5.5. Research and development
5.6. Branding
Chapter 6: Collaboration versus Working Alone: Who Owns the IP?
6.1. Introduction
6.2. Ownership of the intangible
6.3. Independent development of an intangible
6.4. Joint development of an intangible
Chapter 7: Legal Protection Alternatives
7.1. General
7.2. Copyright
7.3. Patents
7.4. Trademarks
Chapter 8: Accounting for IP Rights
8.1. Introduction
8.2. Recognition and measurement under IFRS (IAS 38)
8.3. Recognition and measurement under US GAAP
8.4. What about local GAAP?
8.5. Income tax accounting for IP
Chapter 9: Does Location Matter? Early-Stage Planning and Migration Strategies
9.1. Non-tax characteristics of an “innovation hot spot”
9.2. Tax incentives for IP development
9.3. Tax considerations to be taken into account in the development phase
Part 3: Exploiting IP Rights
Chapter 10: Own Use of IP Rights
10.1. Legal aspects
10.2. Tax aspects
Chapter 11: Legal Views on Licensing IP Rights
11.1. General
11.2. The principle of licensing
11.3. Competition law concerns
Chapter 12: Models for Exploiting IP Rights
12.1. Licence model
12.2. Franchising/service model
12.3. Entrepreneur structure
Chapter 13: Transfer Pricing Aspects of Licensing Arrangements: The Increasingly Enhanced Engagement between Taxpayers and Tax Auditors
13.1. Introduction
13.2. The importance of keeping track of IP
13.3. Why licensing
13.4. An IP holding company as a vehicle for effectively managing IP
13.5. Valid business purpose and economic substance at IP companies
13.6. The transfer pricing question
13.7. The transfer pricing answer?
Chapter 14: (Deemed) Deployment of Intangible Assets in the Framework of Business Restructurings
14.1. Introduction
14.2. Types of business restructurings and the role of intangible assets
14.3. Business restructurings and controversy
14.4. Countries’ perspectives on business restructurings
14.5. International guidance with respect to business restructurings
14.6. Step 1: Understanding the restructuring itself
14.7. Step 2: Recognizing the accurately delineated transactions that comprise the business restructuring
14.8. Step 3: Analysing the reallocation of the profit potential that results from the restructuring
14.9. Step 4: Determining whether there has been a transfer of something of value
14.10. Step 5: Identifying the situations in which the termination or substantial renegotiation of existing arrangements would be indemnified at arm’s length
14.11. Part II: Remuneration of the post-restructuring controlled transactions
14.12. EU exit taxes
14.13. Location savings
Chapter 15: Milestone Transfer Pricing Cases on IP
15.1. Introduction
15.2. The concept of legal versus economic ownership
15.3. The issue of marketing intangibles
15.4. Buy-in payments and the life cycle of an intangible
15.5. Conclusion
Part 4: Alienating IP Rights
Chapter 16: The Sale of IP Rights
16.1. Introduction
16.2. Considerations from a legal perspective
16.3. Considerations from a tax perspective
Chapter 17: Extinction of IP Rights
17.1. Legal aspects of the loss of IP rights
17.2. Tax aspects of the loss of IP protection
Part 5: Final Considerations
Chapter 18: Concluding Thoughts
Part 6: Country Chapters
Chapter 19: Australia
19.1. Country-specific definitions
19.2. Expenditure for the development or acquisition of IP rights
19.3. Income characterization
19.4. Outbound royalty payments
19.5. Tax treatment of the disposal of IP
19.6. Specific cross-border transfer provisions
19.7. CFC rules
19.8. Exit taxes
19.9. Grants and (tax) incentives to stimulate inward IP investment
19.10. Case law
19.11. Registration or stamp duties upon sale, acquisition or license
19.12. Indirect taxes
Chapter 20: Austria
20.1. Country-specific definitions
20.2. Expenditure for the development or acquisition of IP rights
20.3. Income characterization
20.4. Outbound royalty payments
20.5. Tax treatment of the disposal of IP
20.6. Specific cross-border transfer provisions
20.7. CFC rules
20.8. Exit taxes
20.9. Grants and (tax) incentives to stimulate inward IP investment
20.10. Case law
20.11. Registration or stamp duties upon sale, acquisition or license
20.12. Indirect taxes
Chapter 21: Belgium
21.1. Country-specific definitions
21.2. Expenditure for the development or acquisition of IP rights
21.3. Income characterization
21.4. Outbound royalty payments
21.5. Tax treatment of the disposal of IP
21.6. Specific cross-border transfer provisions
21.7. CFC rules
21.8. Exit taxes
21.9. Grants and (tax) incentives to stimulate inward IP investment
21.10. Case law
21.11. Registration or stamp duties upon sale, acquisition or license
21.12. Indirect taxes
Chapter 22: Brazil
22.1. Country-specific definitions
22.2. Expenditure for the development or acquisition of IP rights
22.3. Income characterization
22.4. Outbound royalty payments
22.5. Tax treatment of the disposal of IP
22.6. Specific cross-border transfer provisions
22.7. CFC rules
22.8. Exit taxes
22.9. Grants and (tax) incentives to stimulate inward IP investment
22.10. Case law
22.11. Registration or stamp duties upon sale, acquisition or license
22.12. Indirect taxes
Chapter 23: Bulgaria
23.1. Country-specific definitions
23.2. Expenditure for the development or acquisition of IP rights
23.3. Income characterization
23.4. Outbound royalty payments
23.5. Tax treatment of the disposal of IP
23.6. Specific cross-border transfer provisions
23.7. CFC rules
23.8. Exit taxes
23.9. Grants and (tax) incentives to stimulate inward IP investment
23.10. Case law
23.11. Registration or stamp duties upon sale, acquisition or license
23.12. Indirect taxes
Chapter 24: Canada
24.1. Country-specific definitions
24.2. Expenditure for the development or acquisition of IP rights
24.3. Income characterization
24.4. Outbound royalty payments
24.5. Tax treatment of the disposal of IP
24.6. Specific cross-border transfer provisions
24.7. CFC rules
24.8. Exit taxes
24.9. Grants and (tax) incentives to stimulate inward IP investment
24.10. Case law
24.11. Registration or stamp duties upon sale, acquisition or license
24.12. Indirect taxes
Chapter 25: China
25.1. Country-specific definitions
25.2. Expenditure for the development or acquisition of IP rights
25.3. Income characterization
25.4. Outbound royalty payments
25.5. Tax treatment of the disposal of IP
25.6. Specific cross-border transfer provisions
25.7. CFC rules
25.8. Exit taxes
25.9. Grants and (tax) incentives to stimulate inward IP investment
25.10. Case law
25.11. Registration or stamp duties upon sale, acquisition or license
25.12. Indirect taxes
Chapter 26: Colombia
26.1. Country-specific definitions
26.2. Expenditure for the development or acquisition of IP rights
26.3. Income characterization
26.4. Outbound royalty payments
26.5. Tax treatment of the disposal of IP
26.6. Specific cross-border transfer provisions
26.7. CFC rules
26.8. Exit taxes
26.9. Grants and (tax) incentives to stimulate inward IP investment
26.10. Case law
26.11. Registration or stamp duties upon sale, acquisition or license
26.12. Indirect taxes
Chapter 27: Cyprus
27.1. Country-specific definitions
27.2. Expenditure for the development or acquisition of IP rights
27.3. Income characterization
27.4. Outbound royalty payments
27.5. Tax treatment of the disposal of IP
27.6. Specific cross-border transfer provisions
27.7. CFC rules
27.8. Exit taxes
27.9. Grants and (tax) incentives to stimulate inward IP investment
27.10. Case law
27.11. Registration or stamp duties upon sale, acquisition or license
27.12. Indirect taxes
Chapter 28: Czech Republic
28.1. Country-specific definitions
28.2. Expenditure for the development or acquisition of IP rights
28.3. Income characterization
28.4. Outbound royalty payments
28.5. Tax treatment of the disposal of IP
28.6. Specific cross-border transfer provisions
28.7. CFC rules
28.8. Exit taxes
28.9. Grants and (tax) incentives to stimulate inward IP investment
28.10. Case law
28.11. Registration or stamp duties upon sale, acquisition or license
28.12. Indirect taxes
Chapter 29: Denmark
29.1. Country-specific definitions
29.2. Expenditure for the development or acquisition of IP rights
29.3. Income characterization
29.4. Outbound royalty payments
29.5. Tax treatment of the disposal of IP
29.6. Specific cross-border transfer provisions
29.7. CFC rules
29.8. Exit taxes
29.9. Grants and (tax) incentives to stimulate inward IP investment
29.10. Case law
29.11. Registration or stamp duties upon sale, acquisition or license
29.12. Indirect taxes
Chapter 30: Estonia
30.1. Country-specific definitions
30.2. Expenditure for the development or acquisition of IP rights
30.3. Income characterization
30.4. Outbound royalty payments
30.5. Tax treatment of the disposal of IP
30.6. Specific cross-border transfer provisions
30.7. CFC rules
30.8. Exit Taxes
30.9. Tax incentives to stimulate inward IP investment
30.10. Case law
30.11. Registration or stamp duties upon sale, acquisition or license
30.12. Indirect taxes
Chapter 31: Finland
31.1. Country-specific definitions
31.2. Expenditure for the development or acquisition of IP rights
31.3. Income characterization
31.4. Outbound royalty payments
31.5. Tax treatment of the disposal of IP
31.6. Specific cross-border transfer provisions
31.7. CFC rules
31.8. Exit taxes
31.9. Grants and (tax) incentives to stimulate inward IP investment
31.10. Case law
31.11. Registration or stamp duties upon sale, acquisition or license
31.12. Indirect taxes
Chapter 32: France
32.1. Country-specific definitions
32.2. Expenditure for the development or acquisition of IP rights
32.3. Income characterization
32.4. Outbound royalty payments
32.5. Tax treatment of the disposal of IP
32.6. Specific cross-border transfer provisions
32.7. CFC rules
32.8. Exit taxes
32.9. Grants and (tax) incentives to stimulate inward IP investment
32.10. Case law
32.11. Registration or stamp duties upon sale, acquisition or license
32.12. Indirect taxes
Chapter 33: Germany
33.1. Country-specific definitions
33.2. Expenditure for the development or acquisition of IP rights
33.3. Income characterization
33.4. Outbound royalty payments
33.5. Tax treatment of the disposal of IP
33.6. Specific cross-border transfer provisions
33.7. CFC rules
33.8. Exit taxes
33.9. Grants and (tax) incentives to stimulate IP investment
33.10. Case law
33.11. Registration or stamp duties upon sale, acquisition or license
33.12. Indirect taxes
Chapter 34: Greece
34.1. Country-specific definitions
34.2. Expenditure for the development or acquisition of IP rights
34.3. Income characterization
34.4. Outbound royalty payments
34.5. Tax treatment of the disposal of IP
34.6. Specific cross-border transfer provisions
34.7. CFC rules
34.8. Exit taxes
34.9. Grants and (tax) incentives to stimulate inward IP investment
34.10. Relevant case law
34.11. Registration or stamp duties upon sale, acquisition or license
34.12. Indirect taxes
Chapter 35: Hungary
35.1. Country-specific definitions
35.2. Expenditure for the development or acquisition of IP rights
35.3. Income characterization
35.4. Outbound royalty payments
35.5. Tax treatment of the disposal of IP
35.6. Specific cross-border transfer provisions
35.7. CFC rules
35.8. Exit taxes
35.9. Grants and (tax) incentives to stimulate inward IP investment
35.10. Case law
35.11. Registration or stamp duties upon sale, acquisition or license
35.12. Indirect taxes
Chapter 36: India
36.1. Country-specific definitions
36.2. Expenditure for the development or acquisition of IP rights
36.3. Income characterization
36.4. Outbound royalty payments
36.5. Tax treatment of the disposal of IP
36.6. Specific cross-border transfer provisions
36.7. CFC rules
36.8. Exit taxes
36.9. Tax incentives to stimulate inward IP investment
36.10. Case law
36.11. Registration or stamp duties upon sale, acquisition or licence
36.12. Indirect taxes
Chapter 37: Ireland
37.1. Country-specific definitions
37.2. Expenditure for the development or acquisition of IP rights
37.3. Income characterization
37.4. Outbound royalty payments
37.5. Tax treatment of the disposal of IP
37.6. Specific cross-border transfer provisions
37.7. CFC rules
37.8. Exit taxes
37.9. Grants and (tax) incentives to stimulate inward IP investment
37.10. Case law
37.11. Registration or stamp duties upon sale, acquisition or license
37.12. Indirect taxes
Chapter 38: Israel
38.1. Country-specific definitions
38.2. Expenditure for the development or acquisition of IP rights
38.3. Income characterization
38.4. Outbound royalty payments
38.5. Tax treatment of the disposal of IP
38.6. Specific cross-border transfer provisions
38.7. CFC rules
38.8. Exit taxes
38.9. Grants and (tax) incentives to stimulate inward IP investment
38.10. Case law
38.11. Registration or stamp duties upon sale, acquisition or license
38.12. Indirect taxes
Chapter 39: Italy
39.1. Country-specific definitions
39.2. Expenditure for the development or acquisition of IP rights
39.3. Income characterization
39.4. Outbound royalty payments
39.5. Tax treatment of the disposal of IP
39.6. Specific cross-border transfer provisions
39.7. CFC rules
39.8. Exit taxes
39.9. Tax incentives to stimulate inward IP investment
39.10. Case law
39.11. Registration or stamp duties upon sale, acquisition or license
39.12. Indirect taxes
Chapter 40: Japan
40.1. Country-specific definitions
40.2. Expenditure for the development or acquisition of IP rights
40.3. Income characterization
40.4. Outbound royalty payments
40.5. Tax treatment of the disposal of IP
40.6. Specific cross-border transaction provisions
40.7. CFC rules
40.8. Exit taxes
40.9. Grants and (tax) incentives to stimulate inward IP investment
40.10. Case law
40.11. Registration or stamp duties upon sale, acquisition or license
40.12. Indirect taxes
Chapter 41: Kenya
41.1. Country-specific definitions
41.2. Expenditure for the development or acquisition of IP rights
41.3. Income characterization
41.4. Outbound royalty payments
41.5. Tax treatment of the disposal of IP
41.6. Specific cross-border transfer provisions
41.7. CFC rules
41.8. Exit taxes
41.9. Grants and (tax) incentives to stimulate inward IP investment
41.10. Case law
41.11. Registration or stamp duties upon sale, acquisition or license
41.12. Indirect taxes
Chapter 42: Korea
42.1. Country-specific definitions
42.2. Expenditure for development or acquisition of IP rights
42.3. Income characterization
42.4. Outbound royalty payments
42.5. Tax treatment for disposal of IP
42.6. Specific cross-border transfer provisions
42.7. CFC rules
42.8. Exit taxes
42.9. Grants and (tax) incentives to stimulate inward IP investment
42.10. Case law
42.11. Registration or stamp duties upon sale, acquisition or license
42.12. Indirect taxes
Chapter 43: Latvia
43.1. Country-specific definitions
43.2. Expenditure for the development or acquisition of IP rights
43.3. Income characterization
43.4. Outbound royalty payments
43.5. Tax treatment of the disposal of IP
43.6. Specific cross-border transfer provisions
43.7. CFC rules
43.8. Exit taxes
43.9. Grants and (tax) incentives to stimulate inward IP investment
43.10. Case law
43.11. Registration or stamp duties upon sale, acquisition or license
43.12. Indirect taxes
Chapter 44: Luxembourg
44.1. Country-specific definitions
44.2. Expenditure for the development or acquisition of IP rights
44.3. Income characterization
44.4. Outbound royalty payments
44.5. Tax treatment of the disposal of IP
44.6. Net wealth tax on intellectual property
44.7. Specific cross-border transfer provisions
44.8. CFC rules
44.9. Exit taxes
44.10. Grants and (tax) incentives to stimulate inward IP investment
44.11. Case law
44.12. Registration or stamp duties upon sale, acquisition or license
44.13. Indirect taxes
Chapter 45: Malaysia
45.1. Country-specific definitions
45.2. Expenditure for the development or acquisition of IP rights
45.3. Income characterization
45.4. Outbound royalty payments
45.5. Tax treatment of the disposal of IP
45.6. Specific cross-border transfer provisions
45.7. CFC rules
45.8. Exit taxes
45.9. Grants and (tax) incentives to stimulate inbound IP investment
45.10. Case law
45.11. Registration or stamp duties upon sale, acquisition or license
45.12. Indirect taxes
Chapter 46: Malta
46.1. Country-specific definitions
46.2. Expenditure for the development or acquisition of IP rights
46.3. Income characterization
46.4. Outbound royalty payments
46.5. Tax treatment of the disposal of IP
46.6. Specific cross-border transfer provisions
46.7. CFC rules
46.8. Exit taxes
46.9. Grants and (tax) incentives to stimulate inward IP investment
46.10. Case law
46.11. Registration or stamp duties upon sale, acquisition or license
46.12. Indirect taxes
Chapter 47: Mexico
47.1. Country-specific definitions
47.2. Expenditure for the development or acquisition of IP rights
47.3. Income characterization
47.4. Outbound royalty payments
47.5. Tax treatment of the disposal of IP
47.6. Specific cross-border transfer provisions
47.7. CFC rules
47.8. Exit taxes
47.9. Grants and (tax) incentives to stimulate inward IP investment
47.10. Case law
47.11. Registration or stamp duties upon sale, acquisition or license
47.12. Indirect taxes
Chapter 48: The Netherlands
48.1. Country-specific definitions
48.2. Expenditure for the development or acquisition of IP rights
48.3. Income characterization
48.4. Outbound royalty payments
48.5. Tax treatment of the disposal of IP
48.6. Specific cross-border transfer provisions
48.7. CFC rules
48.8. Exit taxes
48.9. Grants and (tax) incentives to stimulate inward IP investment
48.10. Case law
48.11. Registration or stamp duties upon sale, acquisition or license
48.12. Indirect taxes
Chapter 49: Nigeria
49.1. Country-specific definitions
49.2. Expenditure for the development or acquisition of IP rights
49.3. Income characterization
49.4. Outbound royalty payments
49.5. Tax treatment of the disposal of IP
49.6. Specific cross-border transfer provisions
49.7. CFC rules
49.8. Exit taxes
49.9. Grants and (tax) incentives to stimulate inward IP investment
49.10. Case law
49.11. Registration or stamp duties upon sale, acquisition or license
49.12. Indirect taxes
Chapter 50: Norway
50.1. Country-specific definitions
50.2. Expenditure for the development or acquisition of IP rights
50.3. Income characterization
50.4. Outbound royalty payments
50.5. Tax treatment of the disposal of IP
50.6. Specific cross-border transfer provisions
50.7. CFC rules
50.8. Exit taxes
50.9. Grants and (tax) incentives to stimulate inward IP investment
50.10. Case law
50.11. Registration or stamp duties upon sale, acquisition or license
50.12. Indirect taxes
Chapter 51: Peru
51.1. Country-specific definitions
51.2. Expenditure for the development or acquisition of IP rights
51.3. Income characterization
51.4. Outbound royalty payments
51.5. Tax treatment of the disposal of IP
51.6. Specific cross-border transfer provisions
51.7. CFC rules
51.8. Exit taxes
51.9. Grants and (tax) incentives to stimulate inward IP investment
51.10. Case law
51.11. Registration or stamp duties upon sale, acquisition or license
51.12. Indirect taxes
Chapter 52: Poland
52.1. Country-specific definitions
52.2. Expenditure for the development or acquisition of IP rights
52.3. Income characterization
52.4. Outbound royalty payments
52.5. Tax treatment of the disposal of IP
52.6. Specific cross-border transfer provisions
52.7. CFC rules
52.8. Exit taxes
52.9. Grants and (tax) incentives to stimulate inward IP investment
52.10. Case law
52.11. Registration or stamp duties upon sale, acquisition or license
52.12. Indirect taxes
Chapter 53: Portugal
53.1. Country-specific definitions
53.2. Expenditure for the development or acquisition of IP rights
53.3. Income characterization
53.4. Outbound royalty payments
53.5. Tax treatment of the disposal of IP
53.6. Specific cross-border transfer provisions
53.7. CFC rules
53.8. Exit taxes
53.9. Grants and (tax) incentives to stimulate inward IP investment
53.10. Case law
53.11. Registration or stamp duties upon sale, acquisition or license
53.12. Indirect taxes
Chapter 54: Romania
54.1. Country-specific definitions
54.2. Expenditure for the development or acquisition of IP rights
54.3. Income characterization
54.4. Outbound royalty payments
54.5. Tax treatment of the disposal of IP
54.6. Specific cross-border transfer provisions
54.7. CFC rules
54.8. Exit taxes
54.9. Grants and (tax) incentives to stimulate inward IP investment
54.10. Case law
54.11. Registration or stamp duties upon sale, acquisition or license
54.12. Indirect taxes
Chapter 55: Russia
55.1. Country-specific definitions
55.2. Expenditure for the development or acquisition of IP rights
55.3. Income characterization
55.4. Outbound royalty payments
55.5. Tax treatment of the disposal of IP
55.6. Specific cross-border transfer provisions
55.7. CFC rules
55.8. Exit taxes
55.9. Grants and (tax) incentives to stimulate inward IP investment
55.10. Case law
55.11. Registration or stamp duties upon sale, acquisition or license
55.12. Indirect taxes
Chapter 56: Singapore
56.1. Country-specific definitions
56.2. Expenditure for the development or acquisition of IP rights
56.3. Income characterization
56.4. Outbound royalty payments
56.5. Tax treatment of the disposal of IP
56.6. Specific cross-border transfer provisions
56.7. CFC rules
56.8. Exit taxes
56.9. Grants and (tax) incentives to stimulate inward IP investment
56.10. Case law
56.11. Registration or stamp duties upon sale, acquisition or license
56.12. Indirect taxes
Chapter 57: Slovenia
57.1. Country-specific definitions
57.2. Expenditure for the development or acquisition of IP rights
57.3. Income characterization
57.4. Outbound royalty payments
57.5. Tax treatment of the disposal of IP
57.6. Specific cross-border transfer provisions
57.7. CFC rules
57.8. Exit taxes
57.9. Grants and other (tax) incentives
57.10. Case law
57.11. Registration or stamp duties upon sale, acquisition or license
57.12. Indirect taxes
Chapter 58: South Africa
58.1. Country-specific definitions
58.2. Expenditure for the development or acquisition of IP rights
58.3. Income characterization
58.4. Outbound royalty payments
58.5. Tax treatment of the disposal of IP
58.6. Specific cross-border transfer pricing provisions
58.7. CFC rules
58.8. Exit taxes
58.9. Grants and (tax) incentives to stimulate inward IP investment
58.10. Case law
58.11. Registration or stamp duties upon sale, acquisition or license
58.12. Indirect taxes
Chapter 59: Spain
59.1. Country-specific definitions
59.2. Expenditure for the development or acquisition of IP rights
59.3. Income characterization
59.4. Outbound royalty payments
59.5. Tax treatment of the disposal of IP
59.6. Specific cross-border transfer provisions
59.7. CFC rules
59.8. Exit taxes
59.9. Grants and (tax) incentives to stimulate inward IP investment
59.10. Case law
59.11. Registration or stamp duties upon sale, acquisition or license
59.12. Indirect taxes
Chapter 60: Sweden
60.1. Country-specific definitions
60.2. Expenditure for the development or acquisition of IP rights
60.3. Income characterization
60.4. Outbound royalty payments
60.5. Tax treatment of the disposal of IP
60.6. Specific cross-border transfer provisions
60.7. CFC rules
60.8. Exit taxes
60.9. Grants and (tax) incentives to stimulate inward IP investment
60.10. Case law
60.11. Registration or stamp duties upon sale, acquisition or license
60.12. Indirect taxes
Chapter 61: Switzerland
61.1. Country-specific definitions
61.2. Expenditure for the development or acquisition of IP rights
61.3. Income characterization
61.4. Outbound royalty payments
61.5. Tax treatment of the disposal of IP
61.6. Specific cross-border transfer provisions
61.7. CFC rules
61.8. Exit taxes
61.9. Grants and (tax) incentives to stimulate inward IP investment
61.10. Case law
61.11. Registration duties/stamp duties upon sale, acquisition or license
61.12. Indirect taxes
Chapter 62: Taiwan
62.1. Country-specific definitions
62.2. Expenditure for the development or acquisition of IP rights
62.3. Income characterization
62.4. Outbound royalty payments
62.5. Tax treatment of the disposal of IP
62.6. Specific cross-border transfer provisions
62.7. CFC rules
62.8. Exit taxes
62.9. Grants and (tax) incentives to stimulate inward IP investment
62.10. Case law
62.11. Registration or stamp duties upon sale, acquisition or license
62.12. Indirect taxes
Chapter 63: Turkey
63.1. Country-specific definitions
63.2. Expenditure for the development or acquisition of IP rights
63.3. Income characterization
63.4. Outbound royalty payments
63.5. Tax treatment of the disposal of IP
63.6. Specific cross-border transfer provisions
63.7. CFC rules
63.8. Exit taxes
63.9. Grants and (tax) incentives to stimulate inward IP investment
63.10. Case law
63.11. Registration or stamp duties upon sale, acquisition or license
63.12. Indirect taxes
Chapter 64: Ukraine
64.1. Country-specific definitions
64.2. Expenditure for the development or acquisition of IP rights
64.3. Income characterization
64.4. Outbound royalty payments
64.5. Tax treatment of the disposal of IP
64.6. Specific cross-border transfer provisions
64.7. CFC rules
64.8. Exit taxes
64.9. Grants and (tax) incentives to stimulate inward IP investment
64.10. Case law
64.11. Registration or stamp duties upon sale, acquisition or license
64.12. Indirect taxes
Chapter 65: United Kingdom
65.1. Country-specific definitions
65.2. Expenditure for the development or acquisition of IP rights
65.3. Income characterization
65.4. Outbound royalty payments
65.5. Tax treatment of the disposal of IP
65.6. Specific cross-border transfer provisions
65.7. CFC rules
65.8. Exit taxes
65.9. Grants and (tax) incentives to stimulate inward IP investment
65.10. Case law
65.11. Registration or stamp duties upon sale, acquisition or license
65.12. Indirect taxes
Chapter 66: United States
66.1. Country-specific definitions
66.2. Expenditure for the development or acquisition of IP rights
66.3. Income characterization
66.4. Outbound royalty payments
66.5. Tax treatment of the disposal of IP
66.6. Specific cross-border transfer provisions
66.7. CFC rules
66.8. Exit taxes
66.9. Grants and (tax) incentives to stimulate inward IP investment
66.10. Case law
66.11. Registration or stamp duties upon sale, acquisition or license
66.12. Indirect taxes