The Life of IP : Accounting and Tax Treatments of Trade Marks and Goodwill in New Zealand

This article examines goodwill and trade marks from the perspectives of accounting and tax, running through their lifecycles. We raise and challenge four propositions. These pertain to the tax and accounting treatment of trade marks and goodwill as being of less value than patents and copyright, as being static in nature, being indefinite, and the relationship between black-hole expenditure and investment in intangible assets

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Year of publication:	2023
Authors:	Lai, Jessica C. ; Marriott, Lisa
Publisher:	[S.l.] : SSRN
Subject:	Neuseeland \| New Zealand \| Geschäftswert \| Goodwill

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Extent:	1 Online-Ressource (16 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: (2019) 41(12) European Intellectual Property Review 733-742 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2019 erstellt
Other identifiers:	10.2139/ssrn.4371493 [DOI]
Classification:	K11 - Property Law ; K39 - Other Substantive Areas of Law. Other ; H20 - Taxation, Subsidies, and Revenue. General ; M41 - Accounting
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014256995