Willard Taylor Authors Article on International Taxation of Goodwill and Other IntangiblesMarch 2012
Mr. Taylor authored an article titled, “The International Taxation of Goodwill and Other Intangibles” in Direito Tributario Atual published by the Instituto Brasileiro de Direito Tributario. The article discusses what intangibles are and why the taxation of income from intangibles is increasingly important. The article reviews tax issues such as goodwill and other “residual” intangible assets, business restructurings, as well as the jurisdictional basis for taxation. In addition, the article addresses how the U.S. tax rules might change.