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Intellectual Property and Income Tax

11 Pages Posted: 13 Sep 2012  

Jelis Subhan

Amity University - Amity Law School

Date Written: February 14, 2010


The Intellectual Property commonly termed as ‘IP’ has now acquired the status of a fortune creating tool and now individuals and the corporations as well, are confronting the challenges of valuation of such properties and the affect they cast upon assessment of taxes.It has brought about a change in the manner the corporate sector is viewing the assets and their tax planning. In the developing economies, the Intellectual Property Rights has an enormous impact as the indigenous Intellectual Property more often than no Intellectual Property signifies innovations and human creativity, its objective lies in creation of incentives that maximizes the value of the IP that is created and used in comparison to the social cost of its creation and the cost of administering the system.This article intends to focus upon the assessment of income tax incident to IP transactions.

Keywords: intellectual property, taxation, income tax

Suggested Citation

Subhan, Jelis, Intellectual Property and Income Tax (February 14, 2010). Available at SSRN: or

Jelis Subhan (Contact Author)

Amity University - Amity Law School ( email )

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I-2 Block, Ground Floor
Noida, UT Uttar Pradesh 201313

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