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Intellectual Property Management

Create value by harmonising IP management and tax strategies

Deloitte’s intellectual property tax teams work with you to assess compliance with current regulations and to clarify the potential consequences and opportunities afforded by your organisation’s IP and intangibles management. We navigate the international tax landscape and implement processes to assess current IP use as well as potential dispositions.

Companies across sectors are developing more intellectual property (IP) and intangible assets as part of their digital transformation. Equally, tax laws related to IP and intangibles are evolving. Accordingly, decisions regarding how to identify, create, own, value, monetise and position IP so that it reflects an organisation’s broader operating model and tax strategy deserve careful consideration.

Like tangible assets, the lifespan of intellectual property should be actively managed to prevent owners from facing unintended tax consequences related to IP development, enhancement, maintenance, protection, exploitation and location. Tax considerations relevant to a successful IP strategy include:

  • The tax environment in the IP location and its impact on after-tax returns and asset values;
  • The tax and transfer pricing implications of IP transfers between business entities and/or across borders; and
  • Evidencing and documenting IP rights, inventory and use.

Deloitte can put in place rigorous and transparent IP lifecycle management processes and assist with long-term intangible asset management. We analyse IP at each stage of its life cycle, from setting a base value at the time of creation or acquisition, to calculating value growth or depreciation and value erosion, quantifying relocation costs and values and agreeing on asset obsolescence. This approach to IP management provides the confidence—and documentation—to use intangible assets strategically.

Deloitte teams can help you manage IP assets in the early stages of mergers, acquisitions and reorganisations. This includes maintaining the ability to realise value from them, identifying opportunities to streamline IP portfolios and clarifying IP’s tax profile. We also identify and reconcile valuation inconsistencies of the same IP asset in different contracts or locations and prepare robust documentation and defenses in the event of scrutiny from tax authorities. Effective and tax-efficient intellectual property management is an ongoing discipline. Deloitte harmonises IP and intangibles management, tax considerations and business strategy to help enhance your organisation’s operating agility and profitability.

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