Intangibles are no longer undetectable, the taxman says

Donating valuable IP to non-profit research institutions seems to create avirtuous circle: businesses shed some of the cost of maintaining their IPportfolio, and the potential benefits of new technologies can still reach society.But in the US, the IRS is suspicious that the substantial tax breaks availablefrom such generosity are being abused, and it has vowed to tackle the issuehead on. By Adrian Preston


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