Structuring Intellectual Property Ownership

LAW TX 944

Intellectual Property is the engine for the modern world economy. This course will look at US and international tax strategies implemented by individuals and companies owning IP to minimize the tax costs and maximize the economic benefits. The course will examine the tax consequences, and appropriate strategies, for developing intellectual property, acquiring intellectual property from another party, transferring intellectual property rights in the most cast effective manner. The course will have a strong emphasis on international tax, including the effects of bilateral tax treaties, related party transaction rules (such as Code 482), U.S. rules governing transfer of intellectual property out of the United States (Code 367), cost sharing arrangements under Code 482, and other sophisticated transactional issues such as charitable contributions and intellectual property in order to claim contribution deductions. Prerequisite: International Tax I: Taxation of International Trade Investment and Finance. Recommended: Taxation of Intellectual Property I.

SPRG 2015 Schedule

Section Instructor Location Schedule Notes
A1 Darby LAW ARR R 4:20 pm-6:10 pm WebReg Restricted
Stamped Approval
Internat'l Tax1
Taxation of
Ip 1

Note that this information may change at any time. Please visit the Student Link for the most up-to-date course information.