Pregled bibliografske jedinice broj: 964307
The Sale of IP Rights
The Sale of IP Rights // Mastering the IP Life Cycle from a Legal, Tax and Accounting Perspective / Verlinden, Isabel ; Bakker, Anuschka (ur.).
Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2018. str. 479-493
CROSBI ID: 964307 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The Sale of IP Rights
Autori
Gadžo, Stjepan
Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni
Knjiga
Mastering the IP Life Cycle from a Legal, Tax and Accounting Perspective
Urednik/ci
Verlinden, Isabel ; Bakker, Anuschka
Izdavač
International Bureau of Fiscal Documentation (IBFD)
Grad
Amsterdam
Godina
2018
Raspon stranica
479-493
ISBN
978-90-8722-486-8
Ključne riječi
tax law ; IP rights ; intangibles
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Pravo
