Financial aspects of licensing and taxation
by Nick Pasricha, Tony Butters
International Journal of Technology Management (IJTM), Vol. 4, No. 4/5, 1989

Abstract: In this paper, presented to the 'Licensing in Europe' Conference, 23-24 June 1988, London, the authors look at the particular difficulties facing small and medium-sized technology-based companies in financing growth and at the same time continuing to develop new technologies. Licensing the technologies already developed to other companies could provide advantages where there are profit or cash-flow difficulties. The first part of this paper looks at the way in which licensing deals can be structured for smaller companies, illustrating some of the principles with examples. The second part looks at the tax implications of trans-national and international licensing deals, from the points of view of both licensee and licensor.

Online publication date: Tue, 26-May-2009

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Technology Management (IJTM):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com