We are frequently asked if IP in foreign startups should be held in the US or abroad. Our general response is that it depends and each situation requires substantive analysis. However, taking that in consideration, we are generally not in favor of situating IP in the United States if the technology company is started outside of the US. In fact, most US-based companies (including technology companies) work very hard to migrate their IP outbound from a tax-efficiency standpoint.  Such technology companies as Google, Apple and Facebook employ this structure. The reasoning is quite simple. The United States taxes its corporate and individuals subjects on worldwide income, regardless of where that income is derived. So, if the IP were owned in…

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