This course covers the most important business and tax issues arising from transactions involving intellectual property, including patents, copyrights, trademarks, trade names, trade secrets, domain names, and other Web applications.

This course focuses on tax issues in transactions relating to the creation of intellectual property; its purchase, sale, and licensing; as well as transfers in consideration of corporate shares and partnership interests and the problem of distinguishing between sales and true licenses for different types of intellectual property. The course examines issues that arise in international cross-border transactions, as well as basic issues of state and local taxation. Wherever possible, the course follows a problem-oriented approach using hypothetical transactions as points of departure to put the legal rules in a practical business context.

This upper-level substantive course covers business and tax issues arising from transactions involving intellectual property.

Recommended for the following Professional Pathways: Tax; IP/Copyright and Trademark; International Business; Corporate Transactions and Governance

Pre/co-requisite: Federal Income Tax: Individual

Open to Tax LL.M. students.

2 Credits