What A Trademark Practitioner Should Know About Tax Law – And What You Can Say To Your Client About It

There are many aspects of trademark law and practice having tax ramifications that should be considered, especially in the areas of trademark ownership, transfer and licensing.  Patrick J. McCormick of Culhane Meadows PLLC will guide us through the basics that a trademark practitioner should know about, as well what, and how, you can communicate to your client regarding these issues without rendering tax advice.

SPEAKER:

• Patrick J. McCormick, Partner, Culhane Meadows PLLC

CLE MATERIAL:

• CLE Evaluation Form (1 Page)
• What a Trademark Practitioner Should Know About Tax law - And What You Can Say To Your Client About It (23 Pages)
• Rule 1.1: Competence (1 Page)
• The Shrinking Permanence of PEs in a Digital Economy (7 Pages)
• Treasury Department Circular No. 230 (Rev. 6-2014) (44 Pages)
• 26 U.S. Section 1253. Transfers of franchises, trademarks, and trade names (5 Pages)
• 26 U.S. Section 951A. Global intangible low-taxed income included in gross income of the United States shareholders (8 Pages)
• 26 U.S. Code Section 263. Capital expenditures (8 Pages)
• 26 U.S. Code Section 250. Foreign-derived intangible income and global low-taxed income (7 Pages)