IP IN INTERNATIONAL TAX

LAW5IPT

Not currently offered

Credit points: 15

Subject outline

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.

FacultyFaculty of Business, Economics and Law

Credit points15

Subject Co-ordinatorGordon Walker

Available to Study Abroad StudentsYes

Subject year levelYear Level 5 - Masters

Exchange StudentsYes

Subject particulars

Subject rules

PrerequisitesN/A

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A

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