Foreign sales corporation tax benefits for software licensers

Article Abstract:

The Clinton administration may push for legislation providing software licensers and exporters with benefits under the foreign sales corporation (FSC) tax rules. Delays in getting the changes demanded by the software industry led Microsoft to file a lawsuit in 1996. Sen. Dianne Feinstein, among others, has asked the Treasury Dept to extend FSC benefits to software exporters. Under existing law, these companies are denied the 15-30% tax reduction provided other exporters under the FSC rules because the rules do not apply to licensed products such as software.

Exports of Merchandise (+), Taxation, Exports, Foreign sales corporations, Licensing agreements

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International transfers of intangible property - is there a new bottle for the new wine?

Article Abstract:

US software companies must confront several key issues in international transfers of their products: copyright treatment, tax treatment of copyright transfers, and transfers of know-how. Guidance is needed on the divisability of copyrighted material and related copyright definitions, as well as on the valuation and transfer of know-how. Tax statutes on copyright should be reconciled with copyright law and issues concerning the definitions of sales and licenses should be clarified.

Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Copyright Programs, Laws, regulations and rules, Copyright, International, International copyright, Copyright, Copyrights, Intangible property, Intangible assets

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