Reevaluating the Intellectual Property Holding Company

Mark J. Cowan; Warren Newberry Jr.

Reevaluating the Intellectual Property Holding Company

Mark J. Cowan
, Warren Newberry Jr.

Accountancy Department

Technology Association of Oregon

Research output: Contribution to journal › Article › peer-review

Abstract

In their zeal to save on taxes, many companies isolate their intellectual property in wholly owned subsidiaries called intellectual property holding companies (IPHCs). The IPHC landscape, however, is changing. Recently state actions have reduced the tax benefits of IPHCs, impacting the business and legal ramifications of managing intellectual property through a holding company.

Original language	American English
Pages (from-to)	25-33
Number of pages	9
Journal	Management Accounting Quarterly
Volume	14
Issue number	3
State	Published - Apr 2013

Access to Document

http://scholarworks.boisestate.edu/account_facpubs/29

Cite this

@article{2be4debb302c4675abca5da14774c80c,

title = "Reevaluating the Intellectual Property Holding Company",

abstract = "In their zeal to save on taxes, many companies isolate their intellectual property in wholly owned subsidiaries called intellectual property holding companies (IPHCs). The IPHC landscape, however, is changing. Recently state actions have reduced the tax benefits of IPHCs, impacting the business and legal ramifications of managing intellectual property through a holding company.",

author = "Cowan, \{Mark J.\} and \{Newberry Jr.\}, Warren",

year = "2013",

month = apr,

language = "American English",

volume = "14",

pages = "25--33",

journal = "Management Accounting Quarterly",

publisher = "Institute of Management Accountants",

number = "3",

}

TY - JOUR

T1 - Reevaluating the Intellectual Property Holding Company

AU - Cowan, Mark J.

AU - Newberry Jr., Warren

PY - 2013/4

Y1 - 2013/4

N2 - In their zeal to save on taxes, many companies isolate their intellectual property in wholly owned subsidiaries called intellectual property holding companies (IPHCs). The IPHC landscape, however, is changing. Recently state actions have reduced the tax benefits of IPHCs, impacting the business and legal ramifications of managing intellectual property through a holding company.

AB - In their zeal to save on taxes, many companies isolate their intellectual property in wholly owned subsidiaries called intellectual property holding companies (IPHCs). The IPHC landscape, however, is changing. Recently state actions have reduced the tax benefits of IPHCs, impacting the business and legal ramifications of managing intellectual property through a holding company.

M3 - Article

VL - 14

SP - 25

EP - 33

JO - Management Accounting Quarterly

JF - Management Accounting Quarterly

IS - 3

ER -

Reevaluating the Intellectual Property Holding Company

Abstract

Access to Document

Fingerprint

Cite this