Searching Content indexed under Intellectual Property by Grant Thornton LLP ordered by Published Date Descending.
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IRS Addresses Income Tax Treatment Of Costs Incurred To Acquire Internet Domain Names
In the CCA memorandum, the IRS describes nongeneric domain names as usually being a specific company or product name.
United States
14 Nov 2015
House Ways And Means Members Endorse ‘Patent' Box Proposal
The idea of a reduced rate for IP has gained traction in recent months. It's meant to encourage the development and retention of IP in the United States and discourage foreign takeovers of U.S. companies for tax purposes.
United States
6 Aug 2015
IRS Describes Tax Treatment Of Drug Patent Infringement Legal Costs For Generic Drug Manufacturer And Patent Holder
When a generic drug manufacturer files an ANDA with IV certification, the legal fees incurred to defend against a patent infringement suit must be capitalized under Treas. Reg. Sec. 1.263(a)-4.
United States
10 Oct 2014
Arizona Court Of Appeals Holds Retailer And Subsidiary Trademark Company Were Unitary, Combined Return Required
The Arizona Court of Appeals has held that a major retailer was required to file a combined corporate income tax return with its subsidiary that owned and licensed trademarks to the retailer because both entities were conducting a unitary business.
United States
2 Jan 2014
City Of Chicago Revises Guidance On Application Of Personal Property Lease Transaction Tax To Use Of Computers And Computer Software
On August 6, the City of Chicago Department of Finance released revised guidance on the application of the Personal Property Lease Transaction Tax to the use of computers and computer software in Chicago, amending Personal Property Lease Transaction Tax Ruling 5.
United States
8 Oct 2013
Virginia Circuit Court Holds Addback Exception Applies If Licensing Royalties Are Indirectly Paid To Related Member
A Virginia circuit court has held that a taxpayer was entitled to an exception to the general rule requiring the addback of federal intangible expense deductions and costs to taxable income.
United States
2 Jul 2012
West Virginia Supreme Court Holds Out-Of-State Intangible Holding Company Does Not Have Income Or Franchise Tax Nexus
The West Virginia Supreme Court of Appeals has held that an out of state company licensing intellectual property to out of state licensees did not have corporation net income tax or business franchise tax nexus.
United States
27 Jun 2012
New Mexico Court Of Appeals Holds Online Retailer Sharing Trademarks With In!State Retailer Has Substantial Nexus For Gross Receipts Tax
On April 18, the New Mexico Court of Appeals held that an out-of-state online bookseller had substantial nexus for purposes of the New Mexico gross receipts tax.
United States
13 Jun 2012
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