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IP from an M&A Tax Perspective

In: Intangibles in the World of Transfer Pricing

Author

Listed:
  • Andrea Bilitewski

    (Deloitte)

  • Mark Heinemann

    (Deloitte)

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.

Suggested Citation

  • Andrea Bilitewski & Mark Heinemann, 2021. "IP from an M&A Tax Perspective," Springer Books, in: Björn Heidecke & Marc C. Hübscher & Richard Schmidtke & Martin Schmitt (ed.), Intangibles in the World of Transfer Pricing, edition 1, pages 691-704, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-73332-6_45
    DOI: 10.1007/978-3-319-73332-6_45
    as

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