Finazz.com: Evaluating the Tax Impact of an Intellectual Property Transfer
- ISBN-10
- 152648837X
- ISBN-13
- 9781526488374
- Category
- Electronic commerce
- Language
- English
- Published
- 2019
- Author
- Karen Lightstone
Description
In this case, students focus on the income tax considerations of having a permanent establishment in the e-commerce world and transferring intellectual property to a corporation tax-free. Tax on digital transactions is a recent topic of discussion for the Organisation for Economic and Co-operative Development. The ability to rollover assets to a corporation is relevant for both Canada and the United States, as the mechanisms are available in both countries. Students play the role of an advisor to Sally Sutherland, the majority shareholder of Finazz Inc., a newly created corporation. Sally created the idea for the software and made a prototype. The corporation receiving this intellectual property has other shareholders, so students need to consider the implications of the transfer on all parties.
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