IP from an M&A Tax Perspective

Andrea Bilitewski () and Mark Heinemann ()
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Andrea Bilitewski: Deloitte
Mark Heinemann: Deloitte

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 691-704 from Springer

Abstract: Abstract This chapter provides an overview of M&A transactions, including crucial process-related points of interest and the technical ratio between due diligence findings, structuring criteria, and necessary safeguards in the purchase agreement. It introduces typical tax issues that relate to IP, provides selected practical examples and discusses how to deal with them; especially concerning the negotiation of the purchase agreement, bearing in mind the potential transaction risks arising from IP. The chapter concludes by illustrating the increasing relevance of recent developments concerning IP transactions, e.g., patent/innovation box regimes.

Keywords: M&A transaction; Taxation due diligence; IP-related tax issues (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_45

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DOI: 10.1007/978-3-319-73332-6_45

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