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ARTICLE · 11 NOVEMBER 2021

Moving IP Inbound Or Outbound Uncertainties Still Abound

Mayer Brown
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Businesses commonly develop some form of intangible property (IP).

United StatesIntellectual Property
Brian Kittle
Brian Kittle
Gary Wilcox
Gary Wilcox
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Businesses commonly develop some form of intangible property (IP). IP could be legally registered – like patents, copyrights or trademarks – or not registered and somewhat amorphous in nature, such as manufacturing know-how, marketing intangibles, workforce-in-place, goodwill and going concern value. The location of IP for a company operating in multiple countries can materially impact its tax costs and overall risk.

US multinational businesses often decide whether to 'outbound' US-based IP to a foreign jurisdiction, or 'inbound' foreign-based IP to the US, or just leave the IP in place. Sometimes tax considerations are equally important to business or legal concerns that drive these decisions. Tax consequences related to IP tend to follow the entity (or entities) owning the IP or that have property interests in the IP, such as those held by a licensee.

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