engleski

The Sale of IP Rights

Most rights encompassed by the umbrella term “intellectual property” are transferable rights, i.e. they may, in principle, be transferred from one person to another. In fact, due to their incorporeal nature, IP rights are traditionally perceived as highly portable assets, which may be used as important means of achieving an optimal tax result within business restructuring operations. However, IP rights transfers may result in potentially hazardous tax risks. This chapter will explore the main implications of the outright transfers of IP rights, both from the a general legal perspective and from the a tax perspective.

tax law ; IP rights ; intangibles

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