About
The course explores the U.S. tax consequences of creating, acquiring, exploiting, and transferring various IP assets (including patents, trade secrets, know how, copyrights, trademarks, and computer software) in both domestic and international transactions. The course also explores popular tax-planning strategies used in connection with IP (e.g., the use of domestic and foreign IP holding subsidiaries), and raises tax policy questions. Valuation of IP, the use of IP by non-profit organizations, and special business and estate planning considerations involving IP are also addressed.
Resources