Intellectual Property and Income Tax


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.

Number of Pages in PDF File: 11

Keywords: intellectual property, taxation, income tax

Open PDF in Browser Download This Paper

Date posted: September 13, 2012  

Suggested Citation

JELIS SUBHAN, Intellectual Property and Income Tax (February 14, 2010). Available at SSRN: https://ssrn.com/abstract=2145151 or http://dx.doi.org/10.2139/ssrn.2145151

Contact Information

No contact information is available for JELIS SUBHAN
Feedback to SSRN

Paper statistics
Abstract Views: 580
Downloads: 155
Download Rank: 151,256