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Spring 2014
5297 Taxation of Intellectual Property - Hoose- 24347

Professor(s): Mark Hoose (DEPARTED)

Credits: 2

Course Areas: Taxation 
Intellectual Property and Information Law

Time: 5:30p-7:30p  W  Location: TUII-121 

Course Outline: This course is designed to give a comprehensive understanding of U.S. federal and state tax rules applicable to the development, acquisition, transfer, and exploitation of intellectual property. The course will also cover the tax consequences of litigation involving intellectual property. Finally, the course will undertake an in-depth analysis of the role played by intellectual property in the international and state tax planning structures (often referred to as “base erosion and profit shifting” structures, or BEPS for short) commonly used by U.S. and foreign based multinational corporations, primarily in the technology sector.

Course Syllabus: Syllabus

Course Notes: Adjunct Professor- Mark Hoose.   This is an LL.M class, and JD students may register, if space is available.


First Day Assignments: read chapter 1 in the textbook (Intellectual Property Taxation by Maine & Nguyen, 2004).

Final Exam Schedule: Take Home      

This course will have:

Satisfies Skills Course Requirement: No
Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type:

Bar Course: