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Hilco Streambank delivers intellectual property consulting and intangible asset monetization services, with solutions to meet each seller’s needs.

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The foregoing discussion assumes that the intellectual propertyis to be sold. Frequently, however, intellectual property islicensed instead. Licence fees, or "royalties", are fullytaxable as income. The one benefit they offer from a taxperspective, however, is that royalties are taxable in the year inwhich they are earned. In this connection, it should be noted thatreserves are only available for proceeds from the disposition ofcapital property, not eligible capital property. Consequently,proceeds from the disposition of copyrights and trade-marks (butnot patents) are taxable in the year of the sale notwithstandingthat they are not receivable until future years. Instead of sellinga trade-mark or a copyright for $15,000.00 and being taxable in thecurrent year on $7,500.00, one could earn annual royalties of, say,$3,000.00 per annum for five years. Unfortunately, the cost ofrecharacterizing a sale as a licence is to convert gains whichare only one-half taxable into fully taxable royalties.

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It is difficult to generalize whether copyrights tend to be heldon capital or income account. A taxpayer might well have used acopyright as an income-producing property with no initial intentionof selling, in which case the copyright would likely be held oncapital account. Courts are apt to find, however—particularlyin the case of software developers—that a copyright is heldas inventory, even though the copyright is retained by thedeveloper and only licences are given. Careful consideration mustbe given as to whether a particular copyright is held on income orcapital account.

 

World Intellectual Property Organization (WIPO)

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As a result of the worldwide shift from a manufacturing economy to one based on knowledge, more importance is being placed on an organization's intangible assets, specifically its intellectual property (IP). Comprising patents, copyrights, trademarks, and trade secrets, intellectual property is now a key driver in today's business deals and company valuations. With the growth of the internet and an exploding market in IP comes an inevitable rise in increasingly complex and expensive litigation, with far-reaching ramifications. On the plus side, there is huge upside potential in using and developing intellectual property.Marsh's Intellectual Property and Media Practice (part of the Marsh FINPRO Practice) specializes in understanding the complexities of IP and developing solutions for clients. Our practice:Identifying and Managing IP Risks, and Providing SolutionsOwners, licensees, distributors, and those who invest or raise capital (e.g., financiers and venture capital firms) all have IP risk issues. Marketing, manufacturing, distributing, website advertising, and branding activities can result in lawsuits seeking damages and/or injunctive relief brought by IP rights holders alleging infringement/misappropriation of patents, copyrights, trademarks and trade secrets. This could impact a corporation through third-party infringement, or through a first-party financial loss.Companies also must enforce their own IP rights. Serious financial loss (both direct and consequential) can occur as a result of theft, piracy or infringement by others, or compliance with injunctions. Solutions also can be arranged which facilitate deals, handle existing infringement situations, and use IP as a financial asset.Marsh can provide assessment and mitigation strategies through increased communication between risk management/financial departments and general/IP counsel to help you protect your firm with traditional insurance products, specialized programs, and stand-alone products.

Marsh's Intellectual Property and Media Practice ..