Intellectual Property Planning

Tax planning to maximize the value of your intellectual property

Whether it’s your brand, patents, processes or proprietary technology, intellectual property plays a key role in your global success. But where and how your intellectual property is owned and how that ownership fits into the rest of your corporate structure can have a significant impact on your cash flow, revenue and effective global tax rate.

Consider these questions:

  • Do you have formal research and development operations? Where are they located?
  • How large is your inventory of intellectual property?
  • Where is your intellectual property owned? Is ownership of your intellectual property centralized?
  • What are the tax rates for the jurisdictions in which your intellectual property is currently located?
  • Are you currently paying significant intercompany royalties for use of your intellectual property?
  • Is your intellectual property causing transfer pricing issues?
  • Are you considering a merger or acquisition? How will you integrate the target company’s intellectual property into your operations?

Concerns around base erosion profit shifting (BEPS) and other tax implications make effectively structuring your intellectual property ownership and management more complicated than ever.

With the Organisation for Economic Co-operation and Development’s efforts to address BEPS well underway, countries are taking a hard line against tax-motivated transactions and structures that don’t align with business reality. At the same time, countries are also using patent boxes and other incentives to compete for your intellectual property assets—and the high-paying jobs that go along with them. But taking advantage of these opportunities requires making real investments in these markets.

RSM’s experienced international tax professionals understand each of these issues. More importantly, we understand how they interact holistically and can help you develop an integrated solution that supports your strategy while simultaneously managing your effective global tax rate and risk.

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