Welcome to the first edition of the International Tax Quarterly Bulletin

In this edition, we take a look at the international tax issues to be considered when structuring acquisitions of Intellectual Property (IP). 
 

Broadly speaking, the issues that need to be considered include: 

• how can one invest in the IP without crystallising a material tax charge in the seller or the IP holding entity?;
• how can the effective tax rate of the IP holding entity and/or investor be minimised?; and
• how can taxes be minimised on exit?

Each issue must take into account the myriad of taxes applicable to the relevant jurisdictions such as capital gains taxes, corporate income taxes, stamp duties, transfer taxes, capital duties, withholding taxes and sales taxes (e.g. VAT).  

All of these considerations are inter-related and there is no "one size fits all" structure. Rather, the actual structure used is, in practice, a result of careful tax planning (having regard to the above issues), commercial practicalities and bargaining strength.  

In this bulletin we look at these issues in more detail as well as considering local taxes in various European jurisdictions. Please click on any bullet point to view the article.

• Type of acquisition vehicle - taxable vs. non taxable entity
• Minimising taxes - IP held in taxable entity
• Minimising taxes - IP held in non taxable entity
• Minimising taxes on entry
• Minimising taxes on exit
• Belgium - overview
• France - overview
• Germany - overview
• Luxembourg - overview
• The Netherlands - overview
• Sweden - overview
• UK - overview