This course will focus on the intersection of tax and intellectual property. Students will be exposed to the tax consequences of creation, acquisition, exploitation, and transfer of various IP assets (including patents, trade secrets, know how, copyrights, trademarks, trade names and computer software, to name a few) in domestic and international transactions. Students will also be exposed to popular tax planning strategies in structuring intellectual property ownership, including the use of domestic and international IP holding subsidiaries. Other topics include estate planning for intellectual property as well as valuation of intellectual property.