Tax Implications Across the Trademark Lifecycle in Europe

Published: August 2, 2022

Brand & New

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Jeff Marowits

Jeff Marowits Keystone Strategy USA

Scott Phillips

Scott Phillips Epsilon Economics USA

Taxes likely don’t spring to mind when discussing IP management and IP law practice generally. Yet, as assets to every organization, IP rights, including trademarks, have financial and tax implications that are critical from a financial and business perspective, and cannot be dismissed or overridden by IP professionals.

To address this topic, INTA released in May of this year a new report dedicated to tax implications across the trademark lifecycle in the European Union, Switzerland, and the United Kingdom. A couple of months after the release of an OECD report on Global Anti-Base Erosion Model Rules covering the tax challenges arising from the digitalization of the economy, the INTA report is particularly timely and provides critical insights for IP owners and IP law practitioners alike.

To discuss the report, authored by PricewaterhouseCoopers (PwC), we welcome today Jeff Marowits and Scott Phillips, both members of INTA’s Research Advisory Council, and both intimately involved in the report.

Jeff Marowits is the President of Client Services at Keystone Strategy, where his practice focuses on IP, including patent, trademark, and copyright issues, transfer pricing, contractual disputes, business strategy, and public advocacy. Mr. Marowits enjoys over 20 years of experience guiding top technology firms on crucial strategic, legal, and regulatory challenges. His work includes partnering with global law firms representing clients in the technology and social media industries. Scott Phillips is a Certified Public Accountant and Managing Director at Epsilon Economics. His expertise focuses on the economic aspects of trademarks, brands, advertising, reputation, and related areas. With that, he assists companies in valuation and strategy projects, and has provided expert testimony in federal district, state, bankruptcy, and tax courts in commercial disputes involving trademark infringement, false advertising, unfair competition, brand valuation, and related matters. Prior to joining Epsilon Economics in 2017, Mr. Phillips served as vice president at Charles River Associates, as a leader of its trademark practice.

Related Resources

About Scott Phillips

About Jeff Marowits

INTA Resources: 

Report on the Taxation of Trademarks and Complementary Rights in Europe

INTA Daily News: Solving a Taxing Problem

INTA Insights (Video): Professional Development: IP and Taxation

INTA News: INTA Releases ‘Report on the Taxation of Trademarks and Complementary Rights in Europe’

Learn More:

OECD releases detailed technical guidance on the Pillar Two model rules for 15% global minimum tax

Deloitte: Treatment of income and expenses related to IP

The Tax Adviser: Tax Issues for Individuals Who Create Intellectual Property

Gottlieb, Rackman & Reisman, P.C.: An Introduction to the Tax Treatment of Intellectual Property

About Brand & New

Brand & New podcasts from the International Trademark Association

Host Audrey Dauvet discusses compelling business and legal topics relating to intellectual property, innovation, technology, and change with an international roster of influential experts and industry visionaries.

Brand & New guests contribute to this podcast in their personal capacity, and the opinions expressed (or experiences shared) are their own. They do not purport to reflect the views or opinions of INTA or our members.

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