International Tax Treatment of Intellectual Property

The session on International Tax Treatment of Intellectual Property in the 58th Annual Federal Tax Conference of the University of Chicago, discussed the Current Strategies for Sharing IP Income Among the Members of a Multinational Group and the issue of How and When the US Should Tax IP Profits. Amosngst the conference materials made available, the following papers dealing with the IP tax treatment in the US were made available:

1. Gregg D. Lemein, Sharing Intangible Property with a Multinational Group: Facts Versus Theories
2. Paul M. Dau, Current Strategies for Sharing IP Income Among Members of Multinational Groups: Cost Sharing Arrangements
3. Barbara M. Angus, Revisiting the U.S. Taxation of Intangible Property Income of Controlled Foreign Corporations
4. Peter R. Merrill, Comments on Revisiting the Taxation of Intangible Property Income of U.S. Based Multinational Groups