Students in this subject will learn about systems of international taxation and their interaction with the creation and exploitation of intellectual property. The US tax system is used as a reference point. Students in this subject will review popular tax planning strategies in the context of exploring: (1) policy considerations in the US and selected major OECD and developing market jurisdictions for the taxation of intellectual property; (2) types and forms of intellectual property creation and exploitation including cost sharing, contract Research and Developmnent and royalty taxes; (3) holding company and financing strategies at global, regional and destination country levels; and (4) practical tax planning for the flow of goods, services and intangibles.

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