What problem does it solve?
This Skill addresses the complex challenge of structuring, migrating, valuing, and licensing intellectual property to achieve tax efficiency and meet regulatory substance requirements.
Core Features & Use Cases
- IP Structuring: Design optimal ownership structures (HoldCo, Principal, CCA) for global IP portfolios.
- IP Valuation: Apply methodologies like Relief from Royalty and MPEEM for tax and M&A purposes.
- Licensing & Migration: Establish arm's length royalty rates and plan tax-efficient IP migrations.
- DEMPE Substance: Ensure entities meet functional substance requirements for IP income.
- Use Case: A multinational company wants to centralize its valuable patents and trademarks into a new IP holding company in a favorable jurisdiction to benefit from IP box regimes, but needs to ensure the migration is tax-efficient and the new entity has sufficient substance.
Quick Start
Analyze the IP portfolio and recommend an optimal IP ownership structure for tax efficiency.