A key aspect of intellectual property management is the recognition that intellectual property is a corporate asset that is to be exploited. Intellectual property rights can be capitalised, securitised and can generate income and profits. Accordingly, a company’s intellectual property, as with its other corporate assets, are not exempt from tax liability.

This workshop aims to provide an overview of the relationship between tax and IP and highlight key tax considerations that corporations should bear in mind in the course of their business as well as apprise corporations on possible ways to resolve these issues. In particular, taxation issues associated with the acquisition, ownership, transfer and commercialisation of intellectual property.