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Exploiting Intellectual Property Assets

Anne Fairpo continues our series on the taxation of intellectual property, this week concentrating on the tax consequences of exploiting intellectual property assets

 
Anne Fairpo continues our series on the taxation of intellectual property this week concentrating on the tax consequences of exploiting intellectual property assets
 
Intellectual property is generally owned in order to be exploited; whereas the rights relating to intellectual property are negative rather than positive — they allow the owner to stop others from using the protected property — the property itself only has value to the extent that it is either exploited or is capable of being exploited.
 
Exploitation may be either by:
 
●     direct use — where the owner uses the intellectual property as the basis for products and/or services which generate...

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