Taxation problems with intellectual property

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Published on 01 Aug 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Our legal system draws a dichotomy between the legal rights of protection which intellectual property laws afford information and ideas, and the actual information and ideas themselves. This leads to problems in determining the correct tax characterisation of dealings in ideas and information. This article examines the tax consequences of the different possible characterisations.

Author profile

Cameron Rider FTI

Cameron is a Partner at PwC, practising in tax controversy and corporate tax. He was a Professor of Taxation Law at the Melbourne University Law School, and still teaches a course on Mineral and Petroleum Tax. - Current at 23 May 2017

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