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Taxation aspects of creating and exploiting intellectual property convention paper

Published on 11 Sep 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper overviews the tax implications of common issues encountered in dealing with intellectual property (IP), including the acquisition or creation of IP, and exploitation or disposal of IP. Topics covered include:
- what IP is
- deductions for expenditure on IP
- income from exploitation and disposal of IP
- royalty withholding tax and transfer pricing
- GST and stamp duty consequences of dealing with IP.

Author profile:

Joanne WOODCOCK
Joanne is Director of the Corporate Tax Group within PricewaterhouseCoopers and has over 12 years experience in providing tax advice to large multinational corporations. Joanne specialises in tax losses, tax Consolidation, tax issues associated with intellectual property, and corporate re-organisations.
Current at 23 July 2004

 

This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT.

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